THE UNITED REPUBLIC OF TANZANIA NATIONAL AUDIT OFFICE · 2020. 1. 23. · THE UNITED REPUBLIC OF...
Transcript of THE UNITED REPUBLIC OF TANZANIA NATIONAL AUDIT OFFICE · 2020. 1. 23. · THE UNITED REPUBLIC OF...
THE UNITED REPUBLIC OF TANZANIA
NATIONAL AUDIT OFFICE
STRATEGIC PLAN 2016/17 – 2020/21
The Controller and Auditor General National Audit Office Audit House 16 Samora Machel Avenue P.O. Box 9080 11101 Dar es Salaam Tanzania
Tel: 255 (22) 2115157/8 Fax: 255 (22) 2117527
E-mail: [email protected] JUNE 2017 Website: www.nao.go.tz
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TABLE OF CONTENTS
TABLE OF CONTENTS ............................................................................. i
LIST OF TABLES .................................................................................. ii
ABBREVIATIONS AND ACRONYMS .............................................................. iii
PREFACE ........................................................................................... vi
EXECUTIVE SUMMARY ......................................................................... viii
CHAPTER ONE ..................................................................................... 1
INTRODUCTION ................................................................................... 1
1.1 Background ................................................................................ 1
1.2. Methodology for developing the Plan ............................................... 1
1.3. Purpose of the Plan ..................................................................... 1
1.4. Layout of this Plan ...................................................................... 2
CHAPTER TWO .................................................................................... 3
SITUATIONAL ANALYSIS ......................................................................... 3
2.1 Historical Background ................................................................... 3
2.2 Previous Vision ........................................................................... 3
2.3 Previous Mission .......................................................................... 3
2.4 Constitutional Mandates, Functions and Powers of CAG ......................... 3
2.4.1 Mandates of the Controller and Auditor General ................................................ 3
2.4.2 Functions of the Controller and Auditor General ................................................ 4
2.4.3 Powers of the Controller and Auditor General ..................................................... 4
2.5 Performance Review .................................................................... 5
2.6 Stakeholders Analysis .................................................................. 16
2.7 Strengths, Weaknesses, Opportunities, and Challenges (SWOC) Analysis .... 19
2.8 Recent Initiatives for Improving Performance ..................................... 24
2.7 Critical Issues ............................................................................ 25
CHAPTER THREE ................................................................................. 27
THE PLAN ......................................................................................... 27
3.1 Vision Statement ........................................................................ 27
3.2 Mission Statement ....................................................................... 27
3.3 Core Values ............................................................................... 27
3.4 Objectives ................................................................................ 28
CHAPTER FOUR .................................................................................. 37
RESULTS FRAMEWORK ......................................................................... 37
4.1. Introduction ............................................................................. 37
4.2. The Development Objective ......................................................... 37
4.3. Beneficiaries of the NAOT Services ................................................. 37
4.4. Linkage with Vision 2025 and FYDP II .............................................. 38
4.5. Results Chain ............................................................................ 38
4.6. The Results Framework Matrix ...................................................... 39
4.7 Monitoring, Reviews and Evaluation Plan.......................................... 43
4.8 Reporting Plan .......................................................................... 66
4.9 Relationship between Results Framework, Results Chain, M&E and Reporting Arrangements .................................................................... 67
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Annex 1: Strategic Plan Matrix ............................................................... 69
LIST OF TABLES
Table 2.1 Stakeholders Analysis ............................................................... 17
Table 2.2 SWOC Analysis ........................................................................ 19
Table 4.1 Results Framework Matrix .......................................................... 40
Table 4.2 Monitoring, Reviews and Evaluation Plan ........................................ 43
Table 4.3 Planned Reviews Matrix ............................Error! Bookmark not defined.
Table 4.4 Evaluation Plan Matrix .............................................................. 57
Table 4.5 Internal Reporting Plan Matrix ..................................................... 66
Table 4.6 External Reporting Plan Matrix .................................................... 67
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ABBREVIATIONS AND ACRONYMS
AAGs
ACFE
AFROSAI
Assistant Auditor General
Association of Certified Fraud Examiner
African Organization of Supreme Audit Institutions
AFROSAI-E
AfDB
African Organization of English-Speaking Supreme Audit
Institutions
African Development Bank
AIDS
ATCL
Acquired Immune Deficiency Syndrome
Air Tanzania Company Limited
CAG
CAM
Controller and Auditor General
Compliance Audit Manual
CISA Certified Information Systems Auditor
CPA(T)
CBOs
CGD
Certified Public Accountant of Tanzania
Community Based Organizations
Central Government Division
CSOs Civil Society Organizations
CSP Certified Supplies Professional
DAHRM
DAGs
DFID
DPs
Director of Administration and Human Resource Management
Deputy Auditor General
Department for International Development
Development Partners
DPP
DCI
Director of Public Prosecution
Director of Criminal Investigation
EAC
e-GA
EPZA
EWURA
FAM
FBOs
FYDP
GCU
East Africa Community
Electronic Government Authority
Export Processing Zone Authority
Energy and Water Utility Regulatory Authority
Financial Audit Manual
Faith Based Organizations
Financial Year Development Plan
Government Communication Unit
GoT Government of Tanzania
HIV Human Immune deficiency Virus
HR
HCMIS
Human Resource
Human Capital Management Information Systems
HQ Headquarters
ICT
ICBF
Information and Communication Technology
Institutional Capability Building Framework
INTOSAI
INTOSAI-PFM
International Organization of Supreme Audit Institutions
International Organization of Supreme Audit Institutions
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Performance Framework Measurement
IT
LAN
Information Technology
Local Area Network
LGAs
LGD
LSU
Local Government Authorities
Local Government Division
Legal Service Unit
MDAs Ministries, Departments and Agencies
MKUKUTA
MTP
MTEF
Mpango wa Kukuza Uchumi na Kupunguza Umaskini Tanzania
Medium Term Plan
Medium Term Expenditure Framework
NAOT
NAD
NBAA
NDC
NSA
National Audit Office of Tanzania
National Accounts Division
National Board of Accountants and Auditors
National Development Cooperation
Non – State Actors
OPRAS
PAD
Open Performance Review and Appraisal System
Public Authority Division
PCCB Prevention and Combating Corruption Bureau
PFMRP
PPRA
Public Financial Management Reform Programme
Public Procurement Regulatory Authority
PO-PSM
PLWHA
PMED
PMU
PPP
President‟s Office Public Service Management
People Living With HIV/AIDS
Planning, Monitoring and Evaluation Division
Procurement Management Unit
Public Private Partnership
RAM Regularity Audit Manual
RAS Regional Administrative Secretariats
QC
QA
Quality Control
Quality Assurance
SADC
SACCOS
Southern Africa Development Community
Small Association Cooperatives Community Organization
SAIs Supreme Audit Institutions
SIDA Swedish International Development Cooperation Agency
SNAO Swedish National Audit Office
SP
STACA
SDGs,
Strategic Plan
Strengthening Tanzania Ant Corruption Action
Sustainable Development Goals
SWOC
TCAA
TCRA
TIC
Strengths, Weaknesses, Opportunities, and Challenges
Tanzania Civil Aviation Authority
Tanzania Communication Regulation Authority
Tanzania Investment Centre
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TPA Tanzania Ports Authority
TNA Training Needs Assessment
TRA Tanzania Revenue Authority
TSSU Technical Support Services Unit
UN
UNBOA
United Nations
United Nations Board of Audit
URT United Republic of Tanzania
USA United States of America
VCT
WGEA
WAN
Voluntary Counselling and Testing
Working Group on Environmental Audit
Wide Area Network
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PREFACE
The National Audit Office of Tanzania (NAOT) is the Supreme Audit Institution (SAI)
mandated to provide public audit services to all public institutions. Given this
mandate, NAOT needs to equip itself with all the necessary requirements in terms of
organizational capacity, facilities, and human resources with right attitude,
knowledge and skills. Critically important to NAOT are also adequate financial
resources and a sound legal framework that enhances its independence.
This Plan is a product of the review of the previous Strategic Plan (2011/12-
2015/16) together with other experiences acquired in the course of implementing
other commitments related to NAOT mandate. More important, this Plan has been
prepared in line with the National Planning Framework that includes Tanzania
Development Vision 2025, Five years Development Plan(2015/16 – 2020/21), Medium
Term Plan (MTP), Sector Policies and Strategies, Sustainable Development
Goals(SDGs), the Ruling Party Election Manifesto, INTOSAI –E and AFROSAI
guidelines.
The National Audit Office plays a key role in the Government‟s overall aim to
achieve socio-economic development. Public sector accountability and transparency
will be enhanced through the implementation of this five years Strategic Plan
(2016/17 -2020/21).
This Plan has set out the Vision, Mission, Core Values and Objectives of NAOT for the
next five years, commencing from July, 2016 through June 2021. The focus of the
Plan will be to implement the set objective in the public sector audit as core
function of the Office together with other supportive objectives related to human
resources, legal framework and stakeholders‟ involvement.
These objectives will be monitored throughout the lifecycle of the Plan by using the
key performance indicators as standard measures of our performance. In order to
achieve this, we intend to improve organization‟s capacity to carry out its auditing
functions, improve working environment and stakeholders‟ involvement, improve
financial and human resource management, enhance information management
systems, and improve supporting services to reduce HIV/AIDS infections and
mainstream good governance and accountability issues.
It is my sincere hope and trust that this Plan will receive the necessary support from
the Parliament, Government, the public, Development Partners and other
stakeholders. Such support is important as we believe that they all have a role to
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play in enhancing our performance towards quality and timely service delivery to
the public.
To efficiently implement the Plan, I call upon each and every NAOT staff to be
focused, transparent, accountable and innovative in carrying out our day to day
business and provide quality audit services to the public sector. I wish, therefore, to
urge all NAOT staff, management and stakeholders to fully commit themselves to
the implementation of the Plan and to periodically monitor and evaluate its
implementation, and report on the overall performance for the benefit of the
people of the United Republic of Tanzania.
Prof. Mussa J. Assad
THE CONTROLLER AND AUDITOR GENERAL
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EXECUTIVE SUMMARY
The National Audit Office of Tanzania (NAOT) is the supreme audit institution in
Tanzania. Its mandate is enshrined under Article 143 of the Constitution of the
United Republic of Tanzania (URT) of 1977 (revised 2005). Mandates of the
Controller and Auditor General (CAG) are stipulated in Section 5 of the Public Audit
Act No. 11 of 2008 while functions and powers of CAG are in Sections 10, 11 and 12
of the same Act.
The main function of NAOT is to audit government revenues collection and
expenditures as appropriated by the Parliament in order to bring about greater
transparency and accountability in the management of public resources.
The Strategic Plan for the period starting from 1st July 2016 to 30th June 2021 has
been prepared from the review of the achievements of the previous Strategic Plan
and the constraints encountered in order to propose areas for improvement. The
critical issues to be addressed as identified in different analyses have been
incorporated as well.
The achievements of the 2011/2012–2015/2016 strategic plan provided the solid
building blocks for the current Strategic Plan. The specific achievements include but
not limited to: perception survey on the level of corruption within the Office was
conducted; development and implementation of competency framework for
Auditors; annual publication of the Citizens Report; Elevation of the Office to
AFROSAI-E level III; Rehabilitation of KAMATA building in Dar- es- salaam;
Acquisition of two Offices at Arusha and Manyara; and construction of six regional
Office buildings in Dodoma, Mbeya, Singida, Lindi, Morogoro, Kilimanjaro and
Shinyanga; preparation and operationalization of Monitoring and Evaluation
Manual; NAOT payroll integrated through LAWSON software to the President‟s Office
– Public Service Management (PO-PSM).
As part of the planning process, NAOT performed critical internal and external self-
examination through peer review exercises to identify the way forward. NAOT also
conducted situational analysis to determine Strength, Weaknesses, Opportunities
and Challenges (SWOC). Furthermore, in this planning process, stakeholders‟
analysis was conducted.
From the analysis, critical issues were identified which focused on the following
areas: capacity to produce audit reports which meet stakeholders‟ expectations;
availability of manuals/guidelines in some specialized audit areas; capacity to
manage emerging audits; provisions in laws that weaken independence of the CAG;
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Human Resources Management capacity; Office accommodation and working
facilities; physical security and access control systems in NAOT buildings;
communication with NAOT stakeholders; use of Information and Communication
Technology (ICT) in NAOT operations.
Basing on the critical areas above, seven objectives which are below were
identified. These objectives are the planning guidelines for the next coming five
years, starting from 2016/17 to 2020/21:
A. HIV and AIDS infections reduced and supportive services improved;
B. Implementation of the National Anti-corruption Strategy enhanced and
corruption incidences reduced;
C. Public Audit services improved;
D. CAG independence enhanced;
E. Human Resources Management capacity and supportive services enhanced;
F. Working environment improved; and
G. Communication and Stakeholders‟ involvement improved.
From the above objectives, the major expected results include: elevation of NAOT
to level four (4) of the AFROSAI-E Institutional Capability Building Framework (ICBF)
Model, improved public audit service delivery, better understanding and use of
NAOT reports by the Parliamentary Oversight Committees, media and citizens,
strengthened capacity of the public institutions in accountability and management
of resources, improved capacity of NAOT in carrying out its operations, improved
working environment, enhanced independence of the Office, reduced spread of HIV
and AIDS to the staff, and improved communication with stakeholders, both
internally and externally.
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CHAPTER ONE
INTRODUCTION
1.1 Background
This Strategic Plan covers a five-year period beginning 1st July, 2016 to 30th June,
2021. The National Audit Office of Tanzania (NAOT) offers audit services to
Ministries, Departments, Agencies, Regions and Local Government Authorities,
Public Corporations, Regulatory Bodies, and Public Authorities & Other Bodies. The
Office is also responsible for auditing at least 14 United Nations institutions.
Therefore, the Plan aims to improve the delivery of audit services to public
organisations which will ultimately improve the management of public resources.
1.2. Methodology for developing the Plan
The Plan was developed through participatory workshops which involved top
management and senior staff. The preparation of the Strategic Plan was guided by
the Planning, Budgeting, Monitoring, Evaluation and Performance Reporting Manual
(PBMERM), Vision 2025, Five Year Development Plan II (2016/17 – 2020/21), Ruling
Party Election Manifesto, National cross-cutting issues (HIV and AIDS infections
reduced and supportive services, National Anti-corruption strategy and Gender
Issues). These include reforms such as Public Financial Management Reform
Programme IV (2011/12 – 2015/16), and Strategic Development Goals.
The Plan involved undertaking a situational analysis which included the review of
the Strategic Plan for the period 2011/12 – 2015/16, stakeholders‟ analysis,
strengths and weaknesses, which are internal to the organisation, as well as
identifying opportunities and challenges which are external to NAOT.
The above used methodological considerations led to the identification of critical
issues that formed the basis for developing the strategic objectives. The NAOT
Management then developed core values, vision, mission, strategies, targets and key
performance indicators that formed the Strategic Plan.
1.3. Purpose of the Plan
The purpose of this Plan is to create a shared vision of NAOT staff for the aim of
improving the delivery of audit services to the public service organisations, which
will ultimately improve the management of public resources. The objectives are
expected to be achieved in the medium-term, through broad strategies and
expected outputs. The Plan integrates the national planning priorities, sectoral
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priorities and the areas of improvement for NAOT, hence creating a single coherent
plan. Thus, the Plan aims at providing:
(i) An accurate account of what NAOT is planning to achieve in the next
five years;
(ii) A practical framework for guiding all NAOT‟s operations; and
(iii) Guidelines to the financiers who intend to contribute to our efforts
towards improving the management of public resources in the country.
1.4. Layout of this Plan
The following is the layout of the Plan:
Chapter One covers background, methodology used for developing the Plan and
purpose of the Plan;
Chapter Two provides mandates, functions, powers and roles of the Controller and
Auditor General (CAG), NAOT‟s performance review for the period of 2011/12 -
2015/16, stakeholders analysis, recent initiatives for improving performance and
critical issues;
Chapter Three contains Vision, Mission, Core Values, Strategic Objectives,
Strategies, Targets to be achieved at the end of the implementation of this Plan and
Key Performance Indicators that will be used to measure the performance of NAOT;
Chapter Four covers the development objectives, beneficiaries of the NAOT‟s
services, linkage with Five Years Development Plan II, SDGs, and Vision 2025,
result chain and the result framework matrix; and
Annex 1: Strategic Plan Matrix
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CHAPTER TWO
SITUATIONAL ANALYSIS
2.1 Historical Background
Before 2001, the National Audit Office of Tanzania (NAOT) was known as the
Exchequer and Audit Department and it was among the Extra Ministerial
Departments. The Department was established under Exchequer and Audit
Ordinance No. 21 of 1961. The Ordinance was later repealed by the Public Finance
Act No. 6 of 2001 that established the present National Audit Office. In 2008, the
Public Audit Act No. 11 of 2008 was enacted and repealed the provisions related to
the audit mandate in the Public Finance Act No. 6 of 2001.
2.2 Previous Vision
To be a centre of excellence in Public Sector Auditing
2.3 Previous Mission
To provide Efficient Audit Services in order to Enhance Accountability and Value for
Money in the collection and use of Public Resource.
2.4 Constitutional Mandates, Functions and Powers of CAG
2.4.1 Mandates of the Controller and Auditor General
The National Audit Office of Tanzania (NAOT) is the Supreme Audit Institution in
Tanzania. Its mandate is enshrined under Article 143 of the Constitution of the
United Republic of Tanzania (URT) of 1977 (as amended from time to time). The
Controller and Auditor General (CAG) is the Head of the National Audit Office of
Tanzania and is appointed by the President of the United Republic of Tanzania in
accordance with sub section (1) of section 4 of the Public Audit Act No. 11 of 2008.
The Constitutional mandate of the Controller and Auditor General as stipulated
under Section 5 of the Public Audit Act is as follows:
a) To authorize the use of money to be paid out of the Consolidated Fund upon
being satisfied that Article 136 of the Constitution of the United Republic of
Tanzania of 1977( as amended from time to time) has been complied with;
b) To ensure the money authorized to be charged on the Consolidated Fund or
the money, the use of which is authorized by Law, have been spent for
purposes connected and incurred in accordance with authorization; and
c) To audit and report on the accounts, financial statements and financial
management of:
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i. The Ministries, Departments and Agencies (MDAs), Local Government
Authorities (LGAs), Public Authorities and Other Bodies, and Donor
Funded Projects,
ii. The Judiciary, and
iii. The National Assembly.
2.4.2 Functions of the Controller and Auditor General
The functions of the CAG are clearly stipulated under sections 10 Cap 348 and 290 of
the Public Audit Act No. 11 of 2008. Therefore, the Controller and Auditor General
has been mandated by law to carry out the following functions:
To examine, inquire into and audit the accounts submitted to him as required under
Cap.2 of the Public Audit Act of 2008 and its Regulations of 2009, Local Government
Finances Act No. 9 of 1982 and any other written laws and perform any other
functions which he is authorized to perform on behalf of the National Assembly; and
To satisfy himself that:
(a) all accounts have been kept in accordance with Internationally Accepted
Accounting Standards;
(b) all reasonable precautions have been taken to safeguard-
(i) The collection of revenue,
(ii) The receipt, custody, disposal, issue and proper use of public
property, and that the laws, directions and instructions applicable
thereto have been duly observed.
(c) All expenditure of public monies has been properly authorized and applied
for the purposes of which they were appropriated and that the laws,
directions and instructions applicable thereto have been duly observed and
provide an effective check of the assessment and collection of revenue; and
(d) Economy, efficiency and effectiveness have been achieved in the use of
public resources.
2.4.3 Powers of the Controller and Auditor General
The powers of the CAG are clearly stipulated under sections 11 and 12 Cap. 286 GN
119 of the Public Audit Act No. 11 of 2008. Therefore, when performing the
functions and responsibilities vested upon him by law, the Controller and Auditor
General may:
(a) Call upon any Public Officer for any explanation and information which the
Controller and Auditor-General may require in order to enable him to
perform those functions and responsibilities;
(b) Summon and examine under oath any person as he may determine in
connection with the receipt or expenditure of public monies or the receipt
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or issue of any public property affected by the provisions of this Act and in
connection with any matter necessary for the proper performance of his
functions;
(c) Authorize any person eligible to be appointed as an auditor as per the
requirements of the Accountants and Auditors (Registration) Act, to conduct
an inquiry, examination or audit on his behalf and that person or Officer
shall report to him;
(d) Without payment of any fee, cause search to be made in and extracts to be
taken from any book, document or record in any public Office;
(e) Seek the professional opinion or advice of the Attorney-General or any other
qualified person on matters of a legal nature or of any qualified person on
any accounting, auditing or other matter;
(f) Accept as correct without further examination, or rely upon, a certificate of
any other person as he thinks fit, on the accounts of any other person
entrusted with the collection, receipt, custody, control or payment of public
monies or public property or with the issue, sale, transfer or delivery of
public property;
(g) Acquire the services of any person who is an expert;
(h) Use the Public Procurement Regulatory Authority and stock verifier‟s
findings as guidance in reaching conclusions necessary for the performance
of his duties; and
(i) Disallow any expenditure or payment made without due authority of the
law.
2.5 Performance Review
Performance review for each of the seven Objective of 2011/12 - 2015/16 Strategic
Plan was conducted and the following were the results of the review.
Objective A: HIV and AIDS Infections Reduced and Supportive Services Improved
The following are the noted achievements made, constraints faced during the
implementation of the Plan and the way forward in this particular Objective:
Achievements
(i) Awareness programmes and health screening on HIV and AIDS were
conducted to 800 NAOT staff during new year event in January 2013;
(ii) Awareness to members of NAOT workers council and secretariat team
on HIV/ AIDS and diabetes;
(iii) 240,000 condoms were distributed;
(iv) Voluntary health testing was conducted to 240 staff;
(v) HIV and AIDS strategy was developed;
(vi) 200 staff were trained on HIV and AIDS;
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(vii) Continuous care and support services (both financial and medical) to 14
staff living with HIV & AIDS who had revealed their status; and
(viii) e – learning of staff on HIV and AIDS
Constraints
(i) Inadequate preventive programmes due to insufficient funding;
(ii) Inadequate awareness programmes regarding care and support to staff
living with HIV/AIDS due to insufficient funding;
(iii) Inadequate number of Peer Health Educators due to insufficient
funding to train them.; Some NAOT Staff fear to undertake Voluntary
Counseling and Testing due to lack of series of awareness programmes;
and
(iv) Monitoring and Evaluation programme to analyze the impact of the
implementation of HIV/AIDS programme at NAOT was not conducted
due to insufficient funding.
Way Forward
(i) Conduct trainings to NAOT staff on HIV and AIDS;
(ii) Conduct annual peer education to all staff;
(iii) Increase the number of peer health educators from the current 120 to
250 due to increased number of staff;
(iv) Review the implementation of HIV and AIDS strategy;
(v) Develop annual action plan for HIV and AIDS to ensure its
implementation;
(vi) Strengthen facilitation of Voluntary Counseling and Testing (VCT)
services in the awareness programme;
(vii) Control and manage other diseases to our staff such as blood pressure,
diabetes; and
(viii) Continuous provision of exercise and awareness programmes on life
style to all NAOT staff in order to control and manage other diseases
such as blood pressure and diabetes, and
(ix) Continuous provision of care and support services (financial and
medical) to the staff who disclosed their health status on HIV and AIDS.
Objective B: Implementation of Anti – Corruption Strategy enhanced and
Corruption incidences reduced
The following are the noted achievements, constraints faced during the
implementation of the Plan and the way forward in this particular Objective:
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Achievements
(i) A total of 425 employees were trained on ethics, corruption, fraud
prevention and detection ;
(ii) The salary entry point to audit cadre has been enhanced and raised
from SAIs D to SAIs E;
(iii) Perception Survey on the level of corruption within NAOT was
conducted; and
(iv) Motivational and incentive mechanism to enhance commitment and
integrity were established and enhanced, for instance „Mfuko wa
Kusaidiana’, Revolving Fund and SACCOs.
Constraints
(i) Lack of funds to implement awareness seminars and trainings on
ethics, corruption, fraud prevention and detection to all NAOT‟s staff;
(ii) Lack of database on the corruption incidence rate at NAOT;
(iii) Low level of awareness on corruption to non - audit cadre; and
(iv) Perception from corruption survey observed that there are incidences
of corruption among Auditors.
Way Forward
(i) To solicit funds from different sources for continuous awareness
creation seminars and trainings to all staff;
(ii) To customize specific anti-corruption strategy for NAOT;
(iii) To create database on the reported corruption incidences on NAOT and
take appropriate actions; and
(iv) To create hotline where corruption incidences can be anonymously
reported.
Objective C: Public Audit Services Improved
The following are the noted achievements, constraints faced during the
implementation of the Plan and the way forward in this particular Strategic
Objective:
Achievements
a) Financial Audits
(i) 754 out of 810 planned Financial audits for LGAs were conducted;
(ii) 113 out of 125 planned Financial audits for Regional Administrative
Secretariats (RAS) were conducted;
(iii) 315 out of 250 planned Financial audits for Ministerial Accounts were
conducted;
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(iv) 101 out of 165 planned Financial audits for Agencies Accounts were
conducted;
(v) 170 out of 165 planned Financial audits for Embassies and East African
Community (EAC) Accounts were conducted;
(vi) 380 out of 350 planned Financial audits of Donors Funded Projects
Accounts were conducted;
(vii) 820 out of 830 planned Financial audits of Public Authorities were
conducted;
(viii) 38 out of 30 planned Financial audits of Treasury were conducted;
(ix) 5 out of 5 planned CAG‟s reports on Tanzania Revenue Authority (TRA)
were conducted; and
(x) 64 out of 70 planned United Nations audits were conducted.
b) Performance and other specialized audits
(i) 34 out of 30 planned Performance audits reports were produced;
(ii) 9 comprehensive Audits for 9 LGAs were conducted;
(iii) 12 out of 10 planned Forensic audits reports were produced;
(iv) 14 out of 80 Special audits were conducted;
(v) 27,000 out of 35,000 pension files were reviewed; and
(vi) 11 out of 15 planned Pension pre-audit studies were conducted.
c) Quality Control and Quality Assurance
(i) Quality Assurance and Quality Control of 5,829 out of 2045 planned
audit reports were conducted;
(ii) 1 out of 35 Quality Assurance Report on performance and specialized
audits was issued; and
(iii) Self-Assessment on Service delivery was conducted.
d) Audit Guidelines
(i) Performance Audit Manual prepared and operationalized in June 2016;
(ii) Customs Audit Manual prepared and operationalized in June 2016; and
(iii) Income Tax Audit Manual prepared and operationalized in June 2016.
e) Round-table discussions with audited entities
(i) 5 round table discussions for Public Authority with Qualified audit
opinion were conducted;
(ii) 1 out of 5 planned round table discussions for Tanzania Revenue
Authority (TRA) with Qualified audit opinion was conducted;
(iii) 2 out of 10 planned round table discussions for MDAs and LGAs with
Pension problems were conducted; and
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(iv) 1 out of 5 planned round table discussions with MDAs with qualified
opinion was conducted.
f) Local and International forum
(i) 10 out of 40 planned Local Accountability forums for Parliamentary
oversight bodies and stakeholders were conducted;
(ii) 15 out of 25 planned International forums were attended (AFROSAI-E,
INTOSAI, WGEA ); and
(iii) Annual publication of citizen report since 2012/13 conducted.
Constraints
(i) Costing policy (2014) not implemented;
(ii) 5 out of 5 planned Researches were not conducted due to lack of
funds;
(iii) Forensic audit guidelines were not developed;
(iv) Only 15 out of 45 International forum were attended due to budgetary
constraints;
(iv) Recommendations of Service Delivery Survey were partly implemented;
(v) The Client Service Charter not fully operationalized;
(vi) Real time audit is yet to be introduced; and
(vii) Inadequate resources, (both human and financial), for coping with high
demand from stakeholders to conduct special audits.
Way Forward
(i) Harmonize the costing policy with CAG‟s constitutional mandate;
(ii) Solicit funds from various sources such as Government, Development
Partners and reform Programmes including Public Financial
Management Reform Programme (PFMRP) for researches;
(iii) Finalize and approve guidelines for conducting Forensic Audit by June
2021;
(iv) Each department/Units should review the relevant areas which have
not been implemented as per the results of the service delivery
survey and ensure that Client Service Charter is operationalized;
(v) Introduce and conduct trainings on Real Time Audit; and
(vi) Strengthen Financial Audits in order to reduce the number of Special
Audits.
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Objective D: CAG’s Independence Enhanced
The following are the noted achievements, constraints faced during the
implementation of the Plan and the way forward in this particular Strategic
Objective:
Achievements
(i) Establishment of Audit Revenue Fund in July 2014 (Public Audit Act No.
11 of 2008 was amended to that effect);
(ii) 11 out of 12 Office buildings were constructed in eleven regions1; and
(iii) 400 out of 780 auditors are residing in CAG‟s own built properties or
rented Offices.
Constraints
(i) Financial independence has been compromised following the
enactment of the Budget Act No. 11 of 2015. Section 68 of this Act
overrides Section 44 of the Public Audit Act No. 11 of 2008 and
actually contravenes CAG‟s independence As a result, this will affect
NAOT‟s international rating in the 2018 review
(ii) Auditors still reside in clients‟ premises in 14 regions2.; and
(iii) Public Service Act No.8 of 2002 and its Regulations of 2003 in a way
limits CAG‟s Human Resource independence as required by both ISSAIs
and Public Audit Act No. 11 of 2008 (Page 6 of Quality Assurance
Review Report, 2012). Public Service requirements limit CAG‟s
independence in devising SAI rewarding system for employees.
Way Forward
(i) Initiate amendments to the Public Audit Act No. 11 of 2008 on the
aforementioned areas which impede CAGs‟ independence;
(ii) Initiate amendment to section 68 of the Budget Act No. 11 of 2015 to
enhance CAG‟s financial independence. There is a need for more
reforms and amendments to the Public Service Act No. 8 of 2002 and
its regulations in order to enable CAG to develop SAI compensation
(salary) scheme and promote its implementation as per the
requirements of the International Standards for Supreme Audit
Institutions (ISSAIs).; and
(iii) Increase Development budget to construct own Office buildings in 14
Regions.
1 Lindi, Dodoma, Singida, Kilimanjaro, Shinyanga, Mbeya, Morogoro, Manyara and Arusha (Mara and Rukwa are under
construction) 2 Iringa, Tabora, Mtwara, Tanga, Pwani, Ruvuma, Mwanza, Kigoma, Kagera, Simiyu, Songwe, Katavi, Geita and Njombe
11
Objective E: Capacity to carry-out operations enhanced
The following are the noted achievements, constraints faced during the
implementation of the Plan and the way forward in this particular Strategic
Objectives:
Achievements
a) Office Equipment
(i) 31 desk top computers were procured;
(ii) 11 scanners were procured;
(iii) 759 laptops computers were procured;
(iv) 22 printers were procured;
(v) 7 Servers were procured and are in use;
(vi) 13 photocopy machines were procured; and
(vii) 4 standby generators were procured.
b) Policies, Strategies, Guidelines and Plans on Human Resources Management
(i) Training Need Assessment (TNA) conducted and Training Plan developed;
(ii) Development Policy and Regulations prepared;
(iii) Training and Development Strategy developed and implemented;
(iv) Training Action Plan and Calendar prepared;
(v) Review of the implementation of the Training Plan conducted;
(vi) Medium term training plan for the period from 2012/13 to 2016/17
developed;
(vii) Human Resource Management Policy was prepared and rolled out.
(viii) Records Management Policy was prepared and rolled out;
(ix) Records Management Manual was prepared; and
(x) Gender Policy was prepared.
c) Organization Structure and Scheme of Services
(i) Old organization structure reviewed and the newly approved
organization structure was operationalized in January 2016;
(ii) New Scheme of Service for auditors was prepared;
(iii) Job description for job categories was prepared in April 2013;
(iv) Senior positions of Deputy Auditors General (DAGs) and Assistant
Auditors General (AAGs) filled in June 2013; and
(v) New job list prepared in May 2016.
d) Staff recruitment, promotion and performance evaluation
(i) 98 new staff were recruited and confirmed;
(ii) 244 staff were promoted; and
12
(iii) Open Performance Appraisal System (OPRAS) operationalized.
e) Professional Developments
(i) 700 staff were trained in short and long term courses including
professional trainings such as Certified Public Accountant of Tanzania
i.e. CPA (T), Certified Information System Auditors (CISA), Certified
Fraud Examiners (CFE), Certified Supplies Professional (CSP) and
Certified Internal Auditors (CIA);
(ii) 9 staff were attached to other SAIs including SAIs of Canada, Ghana
and USA;
(iii) 2 staff acquired CISA;
(iv) 88 staff were awarded CPA(T);
(v) 73 staff sponsored to pursue undergraduate studies;
(vi) 49 staff sponsored to pursue postgraduate studies locally;
(vii) 7 staff were certified by the Association of Certified Fraud Examiner
(ACFE); and
(viii) 4 staff sponsored to pursue postgraduate studies abroad.
f) Operational Manuals and Guidelines
(i) Accounting operational manual prepared;
(ii) Customs and Excise Revenue Audit Manual prepared in April 2016;
(iii) Income taxes Revenue Audit Manual prepared in April 2016;
(iv) Regularity Audit Manual reviewed in January 2014; and
(v) Monitoring and Evaluation Manual prepared and operationalized in
January 2016.
g) Internal Control Environment
(i) 20 out of 20 planned internal audit reports were issued;
(ii) 10 out of 10 planned regional internal audits conducted and reports
submitted to the management;
(iii) 4 out of 30 planned internal special audits were conducted; and
(iv) Internal control systems reviewed (Internal financial regulations, fuel
utilization, motor vehicles utilization and utilization of Office‟s
equipment).
h) Strategic planning, Budgeting and Financial Audit Statements
(v) Review of implementation of Strategic Plan for the period from
2011/12 to 2015/16 conducted;
(vi) Personal Emolument budget prepared using LAWSON software that was
linked to Human Capital Management Information System (HCMIS) unit
in the PO-PSM;
13
(vii) NAOT payroll integrated through LAWSON software to the PO-PSM;
(viii) 5 out of 5 planned sets of Financial statements were prepared and
submitted to External Auditor; and
(ix) 2 out of 3 planned non-core functions, namely security services and
sanitation, were outsourced.
i) Elevation to the AFROSAI-E Levels
(i) The Office has been elevated to AFROSAI-E Level Three from Level One
(the lowest level).
Constraints
(i) Some of the staff have insufficient entry qualifications for admission in
higher learning institutions;
(ii) Delays in obtaining recruitment permit;
(iii) Insufficient funds to implement the planned trainings;
(iv) Overlapping of training programme and audit calendar resulted into
having insufficient time for trainings;
(v) Inadequate database for the trained staff;
(vi) Inadequate monitoring and evaluation mechanism on planned and
conducted trainings;
(vii) Insufficient framework for sharing knowledge between trained staff
and their fellow staff;
(viii) Delays in procurement processes of goods, works and consultancy
services;
(ix) Non adherence to training plans, budgets and action plan;
(x) Inadequate strategy to measure the impact on the implementation of
the Training;
(xi) Delays in implementing New Job List;
(xii) Delays in the implementation of the New Scheme of Service in aspects
of new salaries;
(xiii) Study on staff motivation has not been conducted;
(xiv) Inadequate dissemination, awareness programmes and seminars to
staff on OPRAS;
(xv) Ineffective Risk Management Policy;
(xvi) Inadequate awareness of the Accounting Operational Manual among
users (staff);
(xvii) Inadequate Resource Mobilization Strategy;
(xviii) Insufficient capacity to conduct reviews of the outsourced services to
measure the efficiency and effectiveness of services offered by service
providers;
(xix) Delays in the implementation of the new Organization Structure; and
14
(xx) Inadequate CAG‟s autonomy in Financial and Human Resource issues.
Way Forward
(i) To Review the training programme to match it with the financial
position and availability of staff to be trained;
(ii) To Write more proposals to solicit funds for training;
(iii) To Develop a database of the trained staff;
(iv) Review of the existing Training Policy and Strategy;
(v) Raise awareness to staff regarding training matters through the use of
the existing Training Policy, Guidelines, Strategies and Plans;
(vi) Develop a training and monitoring evaluation mechanism;
(vii) 60 motor vehicles to be purchased;
(viii) Develop staff competency framework ;
(ix) Supervisors to periodically appraise staff performance and identify skill
gaps;
(x) Conduct annual reviews on the training needs assessment and prepare
training plan based on the outcomes of the annual reviews;
(xi) Conduct Training Impact Assessment;
(xii) Develop a pool of resource persons in order to have internal capacity
to train staff within NAOT;
(xiii) Finalize NAOT staffs‟ job list approval ;
(xiv) New Organization structure to be fully implemented;
(xv) All acting positions to be filled;
(xvi) Staff motivation study to be conducted;
(xvii) Conduct OPRAS awareness seminars to staff
(xviii) Risk Management Policy to be reviewed and operationalized;
(xix) Developing Resource Mobilization Strategy;
(xx) Elevating the status of the NAOT from the present AFROSAI-E Level III
to Level IV; and
(xxi) CAG‟s autonomy in Financial and Human Resource issues has to be
addressed and improved.
Objective F: NAOT Working Environment Improved
The following are the noted achievements made, constraints faced during the
implementation of the Plan and the way forward in this particular Strategic
Objectives:
Achievements
(i) Seven out of twelve Office buildings planned to be constructed were
constructed in Kilimanjaro, Morogoro, Shinyanga, Dodoma, Lindi,
Singida and Mbeya regions;
15
(ii) The construction of two regional Office buildings in Mara and Rukwa is
on progress;
(iii) Plots for the construction of three regional Office buildings were
acquired in Geita, Mwanza and Mtwara regions;
(iv) Three Office buildings of Mbeya, Ex-KAMATA in Dar es Salaam and
Lindi regions were among the eight renovated Offices on this aspect,
the performance rate is 25 per cent.;
(v) Plot for the construction of the training center at Gezaulole Kigamboni
has been acquired, and architectural drawings are already in place.
The process for securing title deed is underway;
(vi) Eleven NAOT Offices in Lindi, Morogoro, Kilimanjaro, Ex-KAMATA, HQ,
NHC Samora Offices in Dar es Salaam, Singida, Shinyanga, Njombe,
Katavi and Dodoma were retooled;
(vii) Twenty nine FWD Motor Vehicles out of sixty one targeted were
procured as well as one (1) Tri - cycle; and
(viii) NAOT internal and external services were provided in line with the
Office‟s set arrangements.
Constraints
(i) Timely availability of adequate resources;
(ii) Difficult Processes for acquiring building plots, title deeds as well as
building permits;
(iii) Substandard construction of some of the Office buildings;
(iv) Inadequate funds for renovation of NAOT Office buildings;
(v) Insufficient funds for the construction of the training centre at
Gezaulole – Kigamboni in Dar-es-salaam;
(vi) Non assurance of funding from financiers; and
(vii) Insufficient funds for procuring and maintaining Motor Vehicles as
planned.
Way Forward
(i) Completion of construction of the remaining two Office buildings in
Mara and Rukwa regions;
(ii) Construction of seven new Office buildings in Iringa, Mtwara, Mwanza,
Geita, Kagera, Coast, and Njombe;
(iii) Renovation of the NAOT existing Office buildings - HQ building, Arusha,
Lindi, Mbeya, and Morogoro;
(iv) NAOT Retooling plan and financing strategy developed and
implemented;
(v) NAOT transport requirements, maintenances and financing plan
developed, implemented and monitored; and
16
(vi) NAOT services to be provided in line with demand and availability of
funds.
Objective G: Internal and External Communication Improved
The following are the noted achievements made, constraints faced during the
implementation of the Plan and the way forward in this particular Objective:
Achievements
(i) The Information and Communication Technology (ICT) policy was
reviewed in 2013;
(ii) Information and Communication Technology (ICT) strategy reviewed
and implemented;
(iii) Draft Information, Education and Communication (IEC) strategy is in
place;
(iv) Installation of Wide Area Network (WAN) to Dar es salaam and 20
Regional Offices and in use;
(v) Installation of Local Area Network (LAN) in NAOT Offices and it is in
use;
(vi) Intranet, emails system has been developed and it is in use; and
(vii) CAG‟s official email has been introduced and is used by NAOT staff to
communicate direct to CAG.
Constraints
The following constraints were encountered:
(i) Inadequate of financial resources to conduct stakeholder‟s forum in
order to get their comments and views to finalize the Communication
Strategy; and
(ii) Inadequate connectivity in six regional Offices due to financial
constraints.
Way Forward
(i) Stakeholders forum to be conducted; and
(ii) Seek financial support to finance the connectivity of the remaining six
regional Offices; and
(iii) Use of IP phones to reduce costs.
2.6 Stakeholders Analysis
NAOT has internal and external stakeholders. It offers services to internal staff as
well as to external stakeholders in terms of auditing, consultancy, capacity building,
advisory services and information. The internal and external stakeholders need
certain services from NAOT and they have expectations in quality levels and
17
standards of the services to be offered. The list of stakeholders with their
respective expected services and expectations are detailed below:
Table 2.1 Stakeholders Analysis
S/N Stakeholders Information/Services offered Expectations
1. General Public Audit reports
Journals and publications
Citizen reports
Accurate, timely audit reports, and
reliable information, and
User friendly reports
2. Ministries,
Departments,
Executive
Agencies,
Regions, Local
Government
Authorities,
Public Authorities
and other bodies
and Political
Parties
Audit services
(Regularity, Performance,
Forensic and Specialized
audits)
Consultancy services, and
Pre- audit services on
terminal benefits
High quality professional advice,
Timely and high quality audit reports,
Independent Auditors with high
integrity,
Participatory audit process, and
Timely and accurate pre audit of
terminal benefits.
3. Ministry of
Finance and
Planning (as
financier)
Plans and Budgets
Budget Implementation
reports
Approval for the release
of funds from
consolidated fund
Quality and realistic plans and budgets
Timely and accurate budget
performance reports
Timely approval of funds from the
consolidated fund
4. President‟s
Office-Public
Service
Management and
Good Governance
Request for recruitment
permits, promotions and
sanctions of staff
Request for salary
increases
Request for staff inter -
ministerial transfer
Timely and realistic request for
recruitment permits, promotions and
sanctions of staff
Timely payment of recruitment process
fees
Proposal adhered to promotion
guidelines
Timely and justified reasons for salary
increase
5. Parliament Audit reports,
Oversight Committees
briefs,
Professional advice,
Capacity building and
Annual Performance report
Timely and high quality audit reports,
Independent Auditors with high
integrity,
Timely and high quality Parliamentary
Oversight Committees briefs,
High quality professional advice,
Timely and high quality capacity
building programmes, and
Timely and accurate Annual
Performance audit report
6. Development
Partners (PFMRP,
Proposal for funding
Implementation report of
Well analyzed and justified Project
write-ups
18
S/N Stakeholders Information/Services offered Expectations
,AfDB, SNAO GIZ)
and International
organizations
activities
Audited accounts and
audit reports and
NAOT Annual Performance
report
Timely implementation adhering to
agreement
Timely and accurate Project
Performance report
Accurate and reliable information,
Timely and high quality audit reports
and
Independent Auditors with high
integrity
7. Non -
Governmental
Organizations
(NGOs), Civil
Society
Organizations
(CSOs), CBOs,
FBOs and Special
Needs Groups
Information,
Audit reports,
Annual performance report
and
Citizen reports
Accurate and reliable
information,
Timely and high quality audit reports,
Independent Auditors with high
integrity, and
Timely and accurate Annual
performance report.
8. Professional
Bodies (Local
and
International)
and Academic
Institutions
Knowledge sharing,
Any relevant information,
and
Publications and Journals
Accurate and reliable
information,
Compliance with professional
standards, guidelines and
regulations, and
Relevant knowledge.
Acting professionally
9. Private Audit
Firms, Suppliers
and Consultants
Audit Quality review,
Business opportunities,
and
NAOT Audit Guidelines
Impartial information on business
opportunities,
Accurate and reliable information,
Clear guidelines and procedures,
Timely and high quality audit review,
Prompt payments,
Transparent and competitive
procurement process,
Compliance to agreement, and
Fair treatment
10. Media Audit reports,
Capacity building, and
Press release
Timely and high quality audit reports,
Timely and high quality capacity
building Programmes,
Timely, accurate and reliable
information,
11. External Auditors
to NAOT
Annual performance
reports,
Financial statements,
information and related
records, and
Audit fees
Timely, accurate and reliable
information,
Timely and high quality financial
statements,
Prompt payments
High level of cooperation and
19
S/N Stakeholders Information/Services offered Expectations
Access to financial statements,
information and related records
12. Supreme Audit
Institutions and
associated
Professional
Organization
Learning opportunities,
and
Sharing of knowledge
Accurate and reliable information,
Compliance with professional
standards, guidelines and regulations,
Independent auditors with high
integrity, and
Relevant knowledge.
13. Law enforcement
organs (DPP, DCI,
PCCB, Judiciary
etc.)
Audit reports,
Reliable audit evidence,
and
Testimonies
Timely, accurate and reliable audit
reports,
Independent auditors with high
integrity,
Compliance with professional
standards, guidelines and regulations,
Reliable and admissible evidence, and
Authentic testimony.
14. NAOT employees Training and
development,
Staff welfare,
Working tools, equipment
and facilities,
Information on
establishment matters,
Career development and
progression,
Scheme of services,
Standing Orders and
Regulations, and
Counseling, couching and
mentoring.
Conducive working condition,
Fair treatment,
Job safety, security and satisfaction,
Timely confirmation and promotion,
Attractive package after retirement,
Timely payment of terminal benefits,
Recognition for outstanding
performance, and
High quality counseling, couching and
mentoring.
2.7 Strengths, Weaknesses, Opportunities, and Challenges (SWOC) Analysis
The SWOC analysis describes NAOT‟s strength to take advantage of Weaknesses for
intervention, Opportunities to grab and Challenges to address during the period of
this Strategic Plan.
Table 2.2 SWOC Analysis
AREA STRENGTH WEAKNESS OPPORTUNITY CHALLENGES
Independence Existence of
CAG in the
URT
Constitution
(1977)
Inadequate own
Office
accommodation
and working
facilities for NAOT
Support from Other
SAIs
Section Of the Budget
Act No. 11 of 2015,
which overrides PAA
2008
Existence of other
20
AREA STRENGTH WEAKNESS OPPORTUNITY CHALLENGES
Staff
Acts which impair
CAG independence
Establishment
of National
Audit Office of
Tanzania
Only a recognized
SAI in Tanzania
Lack of independence
in the human
resources
recruitment,
management and
rewarding system
Existence of Political
Will in enhancing
governance
Legal
Framework
Article 143 of
the
Constitution of
URT (1977)
guarantees
the
independence
of the CAG
and its
officials
Some of the
policies, regulation
and guidelines are
not known by the
staff
Some of the
policies and
guidelines have not
been updated
Government
commitment in
enhancing
accountability and
transparency in the
Public sector
Alignment of NAO
mandate and its
functions with
government available
resources.
Existence of
Public Audit
Act No.11 of
2008 and its
Regulations of
2009
Availability of SAI‟s
for benchmarking
Existence of
operational
policies,
regulations
and guidelines
for core and
non-core
functions
SAI Reporting
(Results)
Existence of a
reporting
framework
Lack of effective
monitoring system
on implementation
of audit
recommendations
Public trust on CAG‟s
work
Increased Awareness
of the public on the
CAG‟s reports
Limited
Dissemination and
use of CAG‟s results
Timely
submission of
CAGs‟ Annual
reports
Government acts on
CAG‟s reports
seriously
Existence of
follow up
mechanisms
Regular hearings by
the Parliamentary
Oversight
Committees
Audit
recommendations
take too long to be
implemented
21
AREA STRENGTH WEAKNESS OPPORTUNITY CHALLENGES
Acceptability
of CAG Audit
Reports
The possibility of the
CAG Report to be
challenged
Audit Standards
and
Methodology
Existence of
operational
policies,
regulations
and guidelines
for auditing
and supporting
services
Inadequate
capacity to cope
with rapid
technological
changes
Learning of best
practices from other
SAIs
Frequent changes of
international
accounting and
auditing standards,
laws, methodology
and technology
Availability of
Auditing
standards and
manuals
Inadequate
dissemination and
internalization of
policies,
regulations and
guidelines among
staff
Availability of
training
opportunities within
and outside the
country
Emerging of new
auditing areas such as
Oil and Gas, Mining,
Environmental, PPP,
and E-Government
Availability of
audit
documentatio
n software
Lack of resources
to capacitate new
recruited auditors
on the use of new
audit standards,
methodologies,
manuals and audit
documentation
software
Emerging of ICT to
improve NAOT
services
Difficulties in
obtaining information
and data from some
of auditees
Establishment
of Quality
Assurance Unit
Lack of Office
working facilities
and equipment
Existence of
RAM, PAM,
Revenue Audit
Manuals
Human
resources
Presence of
qualified
professions
such as
CPA(T), CSP,
CISA, CFE, and
CIA
Un updated human
resource plan
Opportunities for
attachment of staff
to other institutions
Existence of HIV
pandemic, Diabetic,
Blood Pressure and
kidney problem
22
AREA STRENGTH WEAKNESS OPPORTUNITY CHALLENGES
Presence of
multi-
disciplinary
staff Such as
Auditors,
Lawyers,
Engineers,
Economists,
Administrator,
and Planners
Lack of placement
and rotation
strategy
Availability of
training
opportunities within
and outside the
country,
Lack of autonomy in
HR issues
Existence of
training policy
and strategy
Lack of
competence
framework,
Existence of
emerging ICT to
improve NAOT
services.
Low remuneration
and terminal benefits
HR Policy,
records
management
policy
Noncompliance to
OPRAS
requirements
Opportunities of
sharing knowledge
and experience with
other international
organization such as
AFROSAI-E and
INTOSAI
Limited resources for
facilitating capacity
building and training
Programmes
NAOT Staff
regulations
Lack of succession
plan, and Skewed
spatial distribution
of posts.
Existence of
support to
NAOT staff
welfare.
Inadequate
dissemination and
internalization of
information about
training policy and
Programme offered
by NAOT
Well exposed
auditors in the
international
assignments
Undocumented
retention strategy
in NAOT
Low staff
turnover
Lack of awareness
on obligation,
right and
responsibilities of
NAOT staff
Management
and Support
Structures
Existence of
organizational
structure
Inadequate follow
up mechanism
Restructuring
Directive from The
PO-PSM offer an
opportunity for
revision of NAOT
organization
structure
Inadequate
independence for
approving
organization
structure Existence of
code of ethics
for Auditor
23
AREA STRENGTH WEAKNESS OPPORTUNITY CHALLENGES
and Non
Auditors staff
(declaration)
Existence of INTOSAI
and AFROSA-E
guidance
Well
established
Financial
Guidelines and
governance
structures
such as Audit
committees,
Tender Board,
and Integrity
Committee
Communication
and
Stakeholders
Management
Existence of
participatory
audit
mechanism
with Auditees.
Existence of
dedicated
NAOT
Communicatio
n Unit.
Inadequate
dissemination of
information to
stakeholders
Existence of ICT Unit
Existence of
Information sharing
between SAIs and
other stakeholders
The newly
established Unit
provides room for
improvement
Inadequate funds
Inadequate capacity
for communication
and stakeholders
management
Communication Existence of
goodwill
towards our
customers
Existence of
official NAOT
Website and
Journal
Existence of
communicatio
n policy and
strategy
Existence of
Communicatio
n Unit
Client service
charter not
operational
Inadequate
capacity to meet
stakeholders
expectations
Opportunity to
expand auditable
areas to our
customers
Existence of
knowledgeable
customers and
citizen who demand
accountability in the
use of public
resources
In effective
complaints
handling
mechanism
Opportunity to
harness ICT in
auditing services
Incomplete
information provided
to NAOT by Auditees
Inappropriate
issuance of audit
opinion
Opportunity to
benchmark audit
services with other
SAI‟s
Misinterpretation
and non-compliance
to laws and
regulations
Existence of
customer care
training Programme
Fulfilling customers‟
expectations
24
AREA STRENGTH WEAKNESS OPPORTUNITY CHALLENGES
Inadequate resources
to undertake
participatory audit
mechanism for better
audit results
Stakeholders
Management
Goodwill of
NAOT to
engage with
our
stakeholders
Inadequate
communication
with our
stakeholders
Existence of
supportive
stakeholders
Dependence of DPs
funds to finance our
operations
Timely
submission of
reports to the
parliament
Inappropriate
issuance of audit
opinions
Existence of strong
public trust
Fulfilling
stakeholders‟
expectations
Timely
submission of
physical and
financial
performance
reports to
development
partners
Strong support from
the highest political
level and
government as well
Late or non-release
of funds from the
Government
Membership
and
Participation
to
international
audit
associations
such as
AFROSAI,
INTOSAI
Existence of DPs
dependence on
support
Participation
in Public
awareness
Programmes
such as Public
Service Week,
Saba Saba
Existence of
cooperative mass
media such as TVs,
radios, etc.
2.8 Recent Initiatives for Improving Performance
The recent initiatives undertaken by NAOT in improving its performance include the
following:
(i) Introducing Audit of Extractive Industry (mineral, oil and gas);
25
(ii) Implementing Comprehensive audit on contract management in three pilot
regions (Tanga, Morogoro and Mtwara) and covering three LGAs from each
region. Comprehensive audit rolled out in five regions, namely Mbeya,
Njombe, Singida, Dodoma and Mwanza covering 15 LGAs;
(iii) Time Allocation Management System (TAMS) re-introduced;
(iv) Introduction of Performance Audit Flow;
(v) Operational efficiency review of nine public entities namely:- Energy and
Water Utility Regulatory Authority (EWURA), Air Tanzania Company Limited
(ATCL), Tanzania Ports Authority (TPA), Reli Assets Holding Company
(RAHCO), Tanzania Investment Centre (TIC), National Development
Corporation (NDC), Tanzania Communications Regulatory Authority (TCRA),
Tanzania Civil Aviation Authority (TCAA) and Export Processing Zone Authority
(EPZA);
(vi) Conducting round-table discussions with law enforcement organs:- Tanzania
Police Force (TPF), Prevention and Combating Corruption Bureau (PCCB) and
Director of Public Prosecution (DPP) in order to strengthen the working
relationship among them;
(vii) Introduction of Strengthening Tanzania Anti - Corruption Action (STACA)
project funded by DFID to finance capacity building to NAOT and law
enforcement organs;
(viii) Development of Performance Audit Strategy;
(ix) A new Scheme of Service for auditors was approved by the PO-PSM;
(x) 3 Workshops for Media, 5 for CSOs, and 4 for Members of Parliament were
conducted. The Office also organized 10 study visits for Members of
Parliament and CSOs;
(xi) Citizen report is produced and disseminated annually;
(xii) Gaining experience and relevant skills through Auditing of UN institutions;
(xiii) A new Organization structure approved and additional Divisions and Units
established i.e. Public Authorities and other bodies division, Specialized
Audit, GCU, Legal, Procurement Management Unit (PMU), Human Resource
(HR), Parliamentary and International Relations Unit, Quality Assurance Unit,
Risk Management Unit, Forensic Audit Unit and Planning Unit upgraded to
Planning, Monitoring and Evaluation Division.
2.7 Critical Issues
Performance review of the Strategic Plan has identified the following critical issues
which will be addressed in the 2016/17 – 2020/21 Strategic Plan:
(i) Provisions in laws that impair the independence of the CAG;
(ii) Human Resource Management capacity;
26
(iii) Inadequate Office accommodation and working facilities;
(iv) Inadequate Stakeholders capacity to use audit reports;
(v) Lack of manuals in some specialized audit areas;
(vi) Inadequate communication with NAOT Stakeholders;
(vii) Inadequate use of ICT in NAOT operations;
(viii) Inadequate capacity to manage emerging changes and audit areas, such as
extractive industry;
(ix) HIV and AIDS incidences in NAOT;
(x) Inadequate use of Management Information Systems for decision making;
(xi) Inadequate Monitoring and Evaluation of plans;
(xii) Addressing integrity issues of NAOT staff;
(xiii) Unpredictable and inadequate flow of resources;
(xiv) Operationalization of the Audit Revenue Fund;
(xv) Quality Control and Assurance of both Financial and Performance Audits;
(xvi) Compliance/implementation of INTOSAI Performance Measurement
Framework (INTOSAI-PMF); and (xvii) Inadequate physical security and access control at NAOT Offices.
27
CHAPTER THREE
THE PLAN
3.1 Vision Statement
“To be a highly regarded Institution that excels in Public Sector Auditing.”
3.2 Mission Statement
“To provide high quality audit services that improves public sector performance,
accountability and transparency in the management of public resources.”
3.3 Core Values
i. Objectivity
We are an impartial public institution, offering audit services to our clients in an
unbiased manner.
ii. Excellence
We are professionals providing high quality audit services based on standards and
best practices.
iii. Integrity
We observe and maintain high standards of ethical behavior, rule of law and a
strong sense of purpose.
iv. People Focus
We value, respect and recognize interest of our stakeholders.
v. Innovation
We are a learning and creative public institution that promotes value added ideas
within and outside the institution.
vi. Results Oriented
We are an organization that focuses on achievement based on performance targets.
vii. Team Work Spirit
We work together as a team, interact professionally, and share knowledge, ideas
and experiences.
28
3.4 Objectives
Seven main objectives are earmarked to be achieved for the period from 2016/17 to
2020/21. Those objectives are:-
3.4.1 Objective A: HIV and AIDS Infections Reduced and Supportive Services
Improved
Objective Rationale
HIV and AIDS is a national pandemic that has an implication in the supply and
demand of human resource and future operations of NAOT as well as the
Government. The major effects of the pandemic are reduction of human resource
through deaths from HIV and AIDS related cases, low productivity associated with
unhealthy staff suffering from diseases associated with HIV and AIDS and loss of
man-hours for attending affected members of the family.
The above effects have an impact on the operations of NAOT. The situation
necessitates the Office to take initiatives to increase preventive sensitization
measures, support to infected staff and strengthening of monitoring and evaluation
of HIV AND AIDS interventions.
Strategies
(i) Strengthening preventive services;
(ii) Mobilizing resources for supporting services to staff living with HIV and
AIDS; and
(iii) Strengthening Monitoring and Evaluation of HIV and AIDS initiatives.
Targets
(i) 10 HIV and AIDS awareness interventions prepared and implemented by
June, 2021;
(ii) Support services provided to PLWHA by June, 2021;
(iii) Preventive gears provided to staff by June, 2021 and
(iv) HIV and AIDS awareness interventions monitored and evaluated
annually by June 2021.
Key Performance Indicators
(i) HIV and AIDS incidence rate;
(ii) Percentage of NAOT employees undertake Voluntary Counselling and
Testing (VCT) for HIV and AIDS; and
(iii) Perception of employees on quality of HIV and AIDS programs and
support services.
29
3.4.2 Objective B: Implementation of the National Anti-corruption Strategy
Enhanced and Corruption Incidences Reduced
Objective Rationale
Corruption in public life undermines good governance and economic growth, distorts
national development, and retards the general welfare of the citizens, particularly
the poor and the vulnerable in the society. Corruption incidences in the NAOT make
some implications in the service offered to the public and distort the image of the
Office and the integrity of staff.
Considering these ill effects, NAOT maintains a zero tolerance on all acts of
corruption, petty or grand, in the use of public resources and will therefore create
public awareness and engage all stakeholders in preventing and combating
corruption.
In addressing the implementation of the National Anti-corruption Strategy, NAOT has
planned to promote the actions that focus on preventing and combating corruption.
Strategies
(i) Strengthen implementation and monitoring of institutional anti-
Corruption strategy and action plan; and
(ii) Strengthen Ethics Committee within the Office.
Targets
(i) Institutional anti-corruption strategy reviewed, implemented, and monitored
by June, 2021;
(ii) 5 Ethics awareness creation programs developed and implemented by June,
2021;
(iii) 20 Ethics Committees‟ meetings facilitated by June 2021; and
(iv) Study on the perception of the public on the level of corruption at NAOT
conducted by June, 2021.
Key Performance Indicators
(i) Corruption incidences rate; and
(ii) Public perception on NAOT level of corruption as a zero corruption
tolerant institution.
30
3.4.3 Objective C: Public Audit Services Improved
Objective Rationale
By virtue of the Article 143 of the Constitution of United Republic of Tanzania, CAG
is required to audit and form opinion regarding transparency and accountability of
public resources in all Government Ministries, Local Government Authorities, Public
Authorities, Agencies, Development Projects and other undertakings. In fulfilling
this mandate, CAG conducts regularity, compliance, performance, forensic,
investigations and special audits as deemed necessary.
However, NAOT is facing a challenge of insufficient funds allocation and inadequate
competency especially in emerging audit areas.
In order to improve service delivery to the public, the focus will be to strengthen
the participatory audit approach, activation and application of all five modules of
Team-mate software and consulting services.
Strategies
(i) Strengthen the capacity to provide audit services to the public sector;
(ii) Strengthen Quality Control and Quality Assurance of the audit process;
(iii) Strengthen synergies with National and International stakeholders;
(iv) Strengthen monitoring and evaluation of the planned activities; and
(v) Strengthen audit team management and skills by June 2021.
Targets
a) Financial Audits
(i) 905 financial audits for LGAs conducted by June 2021;
(ii) 130 financial audits for RAS conducted by June 2021;
(iii) 270 financial audits for ministerial accounts conducted by June 2021;
(iv) 165 financial audits of Agencies accounts conducted by June 2021;
(v) 170 financial audits of Embassies and EAC Accounts conducted by June
2021;
(vi) 799 financial audits of Donors Funded Projects Accounts conducted by
June 2021;
(vii) 960 Public Authority financial audits conducted by June 2021;
(viii) 45 financial audits for Treasury conducted by June 2021; and
(ix) 10 financial audits for TRA conducted by June 2021.
b) Performance and Specialized Audits
(i) 50 Performance audits conducted by June 2021;
31
(ii) 10 Real Time audits conducted in the construction sector in MDAs and
reports in place by June 2021;
(iii) 15 Extractive industries audits conducted by June 2021;
(iv) 35 Forensic and specialized audits conducted and reports in place by
June, 2021;
(v) 125 Special audits conducted and reports timely submitted to
respective authorities by June 2021;
(vi) 37 United Nations (UN) and International Assembly audits conducted
and submitted to UNBoA by June 2021;
(vii) 35,000 Pension files pre-audited, approved and submitted to Treasury
for payment by June 2021;
(viii) 15 Pension pre-audit studies conducted and report in place by June
2021; and
(ix) 10 Information Technology (IT) audits conducted by June 2021.
c) Quality Control and Quality Assurance
(i) 25 CAG‟s Annual General Audit reports prepared and reviewed by June,
2021;
(ii) 1 Quality Assurance report prepared by June, 2021; and
(iii) Quality Assurance and Quality Control of 5,829 audit reports conducted
by June, 2021.
d) Audit Guidelines
(i) Guidelines for conducting Forensic audits developed and implemented
by June 2021;
(ii) Guidelines for conducting performance audits on Public Private
Partnership (PPP) projects, Public Debt, Extractive Industries and
Construction Project developed and implemented by June, 2021;
(iii) Quality Assurance manual and guidelines developed and
operationalized by June, 2021;
(iv) Guidelines for conducting BOT audit developed and operationalized by
June, 2021;
(v) Guidelines for conducting Government Budget, Payroll systems and
Pension audits developed and implemented by June, 2021;
(vi) Revenue manuals updated by June, 2021;
(vii) Quality Assurance capacity building strategy developed and
implemented by June, 2021;
(viii) NAOT Regularity Audit Manual reviewed, updated to Financial Audit
Manual (FAM) and Compliance Audit Manual (CAM) by June 2021;
(ix) TeamMate, FAM and CAM support provided to Auditors and reports
prepared by June 2021; and
32
(x) Information Technology (IT) audit manual and guidelines developed and
implemented by June 2021.
e) Professional Developments
(i) Competency Framework Model for Auditors developed and
implemented by June, 2021;
(ii) Training Center for Auditors constructed by June, 2021; and
(iii) Professional development and training in relevant audit disciplines
conducted by June, 2021.
f) Researches and studies on various audit areas
(i) 5 researches on the audit methodologies conducted and reports in
place by June, 2021;
(ii) 2 researches on the costing of audit activities manual and guidelines
developed and implemented by June, 2021;
(iii) 5 consultancies on various audit areas conducted by June 2021;
(iv) 2 Service Delivery Surveys conducted and reports submitted by
June,2021
(v) 1 Institutional Self-Assessment conducted by June, 2021;
(vi) Client Service Charter reviewed and operationalized by June,
2021;
(vii) 5 teammate modules operationalized by June, 2021; and
(viii) A review of value benefits of the CAG‟s audits conducted by June,
2021.
Key Performance Indicators
(i) Percentage of CAGs‟ audit recommendations implemented by audited
entities;
(ii) Perception of stakeholders on the quality of audit services rendered;
(iii) Percentage of audit opinion issued;
(iv) Savings out of audit recommendations.
3.4.4 Objective D: CAG’s Independence Enhanced
Objective Rationale
The Independence of the Office of the CAG in terms of Legal, Human Resource,
Finance and Office Accommodation is a major pre – requisite in the promotion of
accountability in the management of public resources. This independence is
enhanced by the mandate given under Article 143 of the Constitution of the United
Republic of Tanzania of 1977 (Revised 2005) and the Public Audit Act No. 11 of 2008.
However, this independence is likely to be jeopardized due to the following:
33
(i) Inadequate resources both financial and human;
(ii) Lack of CAG‟s autonomy in the Human Resource acquisition and
promotion;
(iii) Conflicting provisions in Laws that impede the CAG‟s Independence; and
(iv) Outdated sections in the Public Audit Act No. 11 of 2008.
Strategies
(i) Assess relevant laws as per the standards set by the International
Organization of Supreme Audit Institutions (INTOSAI) and UN
Declarations; and
(ii) Review and propose amendments of all conflicting provisions in laws
that impede CAG independence.
Targets
(i) Existing organization structure reviewed and operationalized by June
2021;
(ii) Resource mobilization strategy, developed, implemented and monitored
by June 2021;
(iii) Provisions in laws that impede CAGs‟ independence reviewed by June,
2021;
(iv) Auditors residing in auditees‟ premises reduced by 80 percent by June,
2021;
(v) Plans and budgets prepared and implemented by June, 2021; and
(vi) Audit Revenue Fund operationalized by June, 2021.
Key Performance Indicators
(i) Stakeholders‟ perception on CAG independence;
(ii) Level of NAOT elevation to AFROSAI-E Institutional Capacity Building
Framework (ICBF) model;
(iii) Level of compliance with ISSAIs 10 - Mexico Declaration.
3.4.5 Objective E: Human Resources Management Capacity and Supportive
Services Enhanced
Objective Rationale
It is clear that, an organization cannot build a good team of working professionals
without good human resources. The major human resource management functions
include: Recruiting qualified and competent personnel; Training; Performance
appraisal; Motivating employees; Workplace communication; and Workplace safety.
34
The Office of the CAG is however facing a challenge in the areas of Risk
Management, Inadequate Monitoring and Evaluation System, Inadequate ICT
infrastructures and inadequate number of staff with multi - skills.
Strategies
(i) Strengthen Human Resource Management and Training Program;
(ii) Enhance capacity to NAOT staff on various areas;
(iii) Enhance Public Private Partnership (PPP) in the provision of corporate
services;
(iv) Enhance ICT Infrastructure;
(v) Strengthen strategic planning, monitoring, evaluation and reporting
framework; and
(vi) Strengthen working tools (guidelines, manuals and policies).
Targets
(i) 150 qualified and competent staff employed by June, 2021;
(ii) HR Management plan prepared and implemented by June, 2021;
(iii) 26 non – core services outsourced and monitored by June, 2021;
(iv) Accounting Operational Manual reviewed by June 2021;
(v) Monitoring and Evaluation Manual operationalized by June, 2021;
(vi) Medium term training and development plan reviewed by 2021;
(vii) Risk Management Policy reviewed by June 2021;
(viii) Strategic plan reviewed by June 2021;and
(ix) Retention strategy prepared and implemented by June, 2021.
Key Performance Indicators
(i) Stakeholders‟ perception on the quality of services rendered; and
(ii) Staff turnover rate.
3.4.6 Objective F: Working Environment Improved
Objective Rationale
Working environment in this perspective refers to availability of Office
accommodation, equipment‟s, transport facilities, ICT working tools and facilities
which contributes to the staff performance towards realization of organizational
goal.
However, NAOT is facing a challenge of insufficient working facilities such as
laptops, printers, scanners, digital cameras, in adequate ICT Infrastructures,
35
inadequate M/Vehicles, Inadequate Office furniture and auditors residing in
Auditees premises.
In addressing the challenges at hand NAOT intends to improve the working
environment by undertaking various interventions including mobilizing resources for
construction of own additional Office buildings in 10 regions to accommodate its
Auditors, renovation of 6 regional Office buildings.
Strategies
(i) Strengthen capacity to mobilize resources for creating conducive working
environment; and
(ii) Strengthen ICT Infrastructures and systems.
Targets
(i) 10 Office buildings constructed and furnished in Kagera, Rukwa, Mara, Iringa,
Mtwara, Coast, Njombe, Tanga, Geita and Mwanza regions by June 2021;
(ii) 5 regional Offices retooled in Dodoma, Arusha, Mbeya, Mwanza and Geita by
June 2021;
(iii) 6 Office buildings of HQ building in Dar es Salaam, Arusha, Lindi, Mbeya,
Morogoro and Singida renovated by June, 2021;
(iv) 60 Motor vehicles acquired and maintained by June, 2021;
(v) 600 laptops and other ICT working tools acquired and maintained by June,
2021; and
(vi) Information and Communication Technology (ICT) infrastructures improved by
June, 2021
Key Performance Indicators
(i) Percentage of Auditors accommodated in NAOT own buildings;
(ii) Percentage of staff provided with working tools; and
(iii) Employee satisfaction level.
3.4.7 Objective G: Communication and Stakeholders’ Involvement Improved
Objective Rationale
Effective communication and stakeholders involvement enables the Organization to
prepare better plans and more informed policies, projects, programs and service
delivery that adds value to the Shareholders.
36
The objective details the communication strategy and better practices that embrace
the organization at large. However, NAOT is facing the following challenges:
inadequate communication with NAOT Stakeholders, inadequate use of ICT in NAOT
operations, and inadequate capacity of the Parliamentary Oversight Committees to
use audit reports.
Strategies
(i) Enhance and improve information and communication systems;
(ii) Improve and operationalize communication strategy; and
(iii) Strengthen the use of ICT.
Targets
(i) Communication strategy operationalized and reviewed by June 2021;
(ii) Communication Policy reviewed by June 2021;
(iii) 9 Regional Offices connected with Wide Area Network (WAN) by June
2021;
(iv) Educative programmes performed to Media, CSOs, and Citizens by
June 2021;
(v) 10 Citizens reports and 25 CAG‟s Annual General Audit Reports
published and disseminated by 2021;
(vi) Website and Intranet updated and maintained by June 2021;
(vii) 10 joint forums with prosecuting and investigating agencies enhanced
by June 2021;
(viii) 15 Local Accountability forums for Parliamentary Oversight Committees
and other stakeholders conducted by June 2021; and
(ix) 45 International forums organized by INTOSAI, INTOSAI-Working
Groups, AFROSAI, AFROSAI-E and other international professional
bodies attended by June 2021.
Key Performance Indicators
(i) Level of staff compliance with communication policy and strategy;
(ii) Level of stakeholders‟ awareness on services delivery;
(iii) Percentage use of Management Information Systems generated reports
for decision making; and
(iv) Level of accessibility of citizens‟ reports and CAG‟s Annual General
Audit Reports.
37
CHAPTER FOUR
RESULTS FRAMEWORK
4.1. Introduction
This chapter shows how the results envisaged in this Strategic Plan will be measured
as well as the benefits that will be accrued to NAOT staff and other stakeholders.
The chapter also shows how various interventions are to be undertaken during the
five years of the Strategic planning cycle will lead to achievement of the
Development Objective, how the interventions will be monitored, what kind of
reviews will be done over the period and what type of evidence based evaluation
studies and analytical work will be undertaken.
4.2. The Development Objective
The development objective of NAOT is to qualify in International standards on the
provision of audit services to the stakeholders. This represents the highest level of
results in the NAOT result chain and will be achieved by improving public audit
services, enhancing CAG‟s Independence, enhancing human resources management
capacity and supportive services, improving the working environment, improving
communication and stakeholders‟ involvement, enhancing implementation of the
National Anti-corruption strategy and reducing corruption incidences within NAOT
and reducing HIV and AIDS infections and improving supportive services.
Achievement of the above high level result will also depend on the contribution of
other players such as; Parliament, Judiciary, Law enforcement organs (DPP, Police
and PCCB); MDAs, LGAs, Public Bodies, Other Public Authorities, Non-State Actors
(NSA) and the Private sectors.
4.3. Beneficiaries of the NAOT Services
There are two levels of beneficiaries of NAOT services. The first level comprises
direct beneficiaries of the External audit services namely: -NAOT Staff, Ministries,
Regions, Independent Departments, Executive Agencies, Local Government
Authorities and Public Authorities.
The second level is the indirect beneficiaries. These include the General public,
Development Partners, Non State Actors, INTOSAI, AFROSAI, AFROSAI-E,
Independent Consultants, Researchers, Academicians, Training Institutions, Media,
Other Supreme Audit Institutions, Law enforcement organs and Parliamentary
Oversight Committees. The above beneficiaries use the audit reports to cater for
their respective needs.
38
4.4. Linkage with Vision 2025 and FYDP II
The results that will be derived from the implementation of seven objectives of this
Strategic Plan will contribute to the Tanzania Vision 2025 attributes and FYDP II.
This Strategic Plan will contribute to the Good Governance attribute of the VISION
2025. The attribute focuses on upholding the rule of law, ensuring the culture of
accountability, combating corruption and other vices, creating performance culture
and empowering citizens to make their political leaders and public servants
accountable.
This Strategic Plan also contributes to priority area of FYDP II intervention number
3.5.4 where one of its priorities is to prioritize reform that eradicate corruption and
ensure good leadership, governance, accountability and transparency.
This Strategic Plan is a result of a detailed analysis of the NAOT‟s challenges while
considering the need to fully implement the Five year strategic plan 2016/17 -
2020/21.The analysis revealed challenges facing NAOT including; inadequate CAG
independence, Inadequate stakeholders engagement, inadequate compliance with
standards and audit methodologies, inadequate human resources management and
inadequate organizational management. This document sets out targets to be
implemented for a period of five years to resolve the challenges noted and achieve
the objective of delivering high quality audit services.
This Strategic Plan aims to keep pace with National Priorities indicated in the
National Five Year Development Plan 2016/17 – 2020/21. Among the priorities
include; transformation in the industries, building and constructions, infrastructure
development and usage of natural resources as stipulated in Para 3.5 (3.5.1 – 3.5.4)
Page 42 to 46 of the FYDP II. These priorities require huge investments from the
Government and donors, which call for heightened responsibility for the National
Audit Office to conduct its oversight role of the public resources and provide
assurance on the effectiveness of the government policies and interventions aimed
at transforming the lives of citizens. The strategic plan also made reference to
Tanzania Development Vision of 2025; Para 1.2.3, 3.2, 4.3 and 5 (iv) and Sustainable
Development Goals (17 Goals to transform the world).
4.5. Results Chain
NAOT‟s results chain consists of inputs, activities, outputs and outcomes which
broadly contribute to attribute 3.5.4 in the FYDP II. The combination of the
objectives and targets in the Strategic Plan, activities and inputs in the MTEF form
NAOT‟s results chain. The basic assumption is that, there is causal linkage in the
various elements of NAOT‟s results chain. The inputs i.e. utilization of resources will
lead to achievement of the activities, which will contribute to achievement of
39
outputs. Achievement of outputs will lead to achievement of objectives which will
lead to the realization of NAOT‟s development objectives. Realization of NAOT‟s
development objective in the long term will contribute to the Country‟s Vision 2025
and in the medium term will contribute to the achievement of FYDP II goals. This
chain of results will justify NAOT‟s use of the tax payer‟s money through various
interventions and thus contribute to the development of the country through
improve accountability and transparency on the management of public resources in
MDAs, LGAs, Public Bodies and other Public Authorities.
4.6. The Results Framework Matrix
This matrix contains NAOT‟s Overall development objective, objective codes,
objectives, planned outcomes and outcome indicators. The matrix envisions how the
development objective will be achieved and how the results will be measured. The
indicators in the matrix will be used to track progress towards achievement of the
planned outcomes and objectives. It should be noted that the achievement of
NAOT‟s overall objectives will be contributed by several other players, and may not
be solely attributed to the interventions under this Strategic Plan. The results
framework matrix is detailed below:
40
Table 4.1 Results Framework Matrix
Development
Objectives
Objective Code Medium Term
Objectives
Planned
Intermediate/Output
Outcome Indicators
To improve public
sector performance,
accountability and
transparency in the
management of
public resources in
MDAs, LGAs, Public
Bodies and other
Public Authorities
A HIV and AIDS
Infections Reduced
and Supportive
Services Improved
Number of staff
imparted with
HIV/AIDS knowledge
Number of NAOT
employees
Undertaking Voluntary
Counseling and
Testing (VCT) for HIV
and AIDS and
supported
HIV/AIDS incidence rate
reduced from 0.7% to
0.1%
Number of staff
disclosed their HIV/AIDS
health status.
B Implementation of
the National Anti-
corruption Strategy
Enhanced and
Corruption
Incidences Reduced
Number of staff
understanding and
implementing NAOT
Anti – corruption
strategy
Number of staff who
attended ethics
awareness creation
programs
Number of corruptions
reported; and
Number of employees
sanctioned for being
involved on corruption
practices as NAOT being
a zero tolerant
institution.
C Public Audit Services
Improved
Number of Audit
reports produced and
timely submitted to
the Parliament
Number of audit
Percentage of CAGs‟
audit recommendations
implemented by
audited entities;
Perception of
41
Development
Objectives
Objective Code Medium Term
Objectives
Planned
Intermediate/Output
Outcome Indicators
guidelines produced
and operationalized
Quality Control and
Quality Assurance
Mechanism in place
Number of staff
developed to improve
audit services
stakeholders on the
quality of audit services
rendered;
Percentage of audit
opinion issued; and
Savings out of audit
services/recommendati
ons.
D CAG‟s Independence
Enhanced
Number of conflicting
laws and provisions
reviewed and enacted
Independent resource
base established
Stakeholders‟
perception on CAG
independence;
Level of NAOT elevation
to Framework ICBF
Model; and
Level of compliance
with ISSAIs 10 - Mexico
Declaration.
E Human Resources
Management
Capacity and
Supportive Services
Enhanced
Number of competent
staff employed and
retained with gender
consideration;
Number of strategies,
manuals and
guidelines developed,
operationalized and
Stakeholders‟
perception on the
quality of NAOT
services rendered; and
Staff turnover rate
Number of NAOT plans,
budgets and reports in
place.
42
Development
Objectives
Objective Code Medium Term
Objectives
Planned
Intermediate/Output
Outcome Indicators
reviewed. and
reviewed
F Working Environment
Improved
Number of buildings
constructed, furnished
,retooled and
renovated/rehabilitat
ed
Number of working
facilities acquired and
maintained
Percentage of auditors
accommodated in NAOT
own buildings;
Employees satisfaction
level; and
Percentage of staff
provided with working
tools.
G Communication and
Stakeholders‟
Involvement
Improved
Number of
communication
guidelines developed
and operationalized
Number of educative
programs conducted
to stakeholders
Number of Offices
connected with WAN
Number of staff who
attended
international forums
Level of staff
compliance with
communication policy
and strategy;
Level of stakeholder‟s
awareness on NAOT
services delivery; and
Level of accessibility of
citizens‟ reports and
CAG‟s Annual General
Audit Reports
43
4.7 Monitoring, Reviews and Evaluation Plan
This subsection details the Monitoring Plan, Planned Reviews and Evaluation Plan for the period covering the five years
strategic planning cycle which is 2016/17 -2020/21.
4.7.1 Monitoring Plan
The Monitoring Plan matrix consist of indicators, indicator description, baseline, indicator targets values, data collection
and methods of analysis, indicator reporting frequencies and the Division/Unit responsible for data collection, analysis and
reporting. This Plan is comprised of 20 indicators which will be tracked quarterly and reported on an annual basis. The
monitoring and evaluation plan is detailed below:
Table 4.2 Monitoring, Reviews and Evaluation Plan
S/N
Indicator and
Indicator
Description
Baseline Indicator Target Value Data Collection and Methods of Analysis
Frequency
of Reporting
Responsibili
ty for Data
Collection
and Analysis Date Value YR1 YR2 YR3 YR4 YR5
Data
source
Data
Collection
Instrument
and Methods
Frequency
of Data
Collection
Means of
Verification
1. HIV and AIDS
incidence rate
This indicator
will be
calculated
using no. of
newly affected
staff over
Total no. of
staff
2015-16
0.004
0.004
0.003
0.002
0.001
0.00
Files from
HIV and
AIDS focal
person
Documentary
Review
Quarterly,
semi-
annually and
Annually
Data from
HIV and AIDS
focal person
files
Quarterly,
semi-
annually and
Annually
DAHRM
2. Number/Perce
ntage of
employees
undertaking
VCT
2015-16
80
80
200
300
400
500
Files from
HIV and
AIDS focal
person
Documentary
Review
Quarterly,
semi-
annually and
Annually
Data from
HIV and AIDS
focal person
files
Quarterly,
semi-
annually and
Annually
DAHRM
44
S/N
Indicator and
Indicator
Description
Baseline Indicator Target Value Data Collection and Methods of Analysis
Frequency
of Reporting
Responsibili
ty for Data
Collection
and Analysis Date Value YR1 YR2 YR3 YR4 YR5
Data
source
Data
Collection
Instrument
and Methods
Frequency
of Data
Collection
Means of
Verification
This indicator
will be
calculated as a
% of
employees
undertaking
VCT for
HIV/AIDS over
Total no. of
staff.
3. Perception of
NAOT
employees on
PLWHA
(discriminatio
n and stigma)
and support
services
This indicator
will be
calculated as
the
percentage of
staff aware of
HIV and AIDS
Programmes
against the
total number
of
respondents.
2015-16
50
50
70
80
90
100
NAOT staff
Questionnaire
Annually
Raw data
from the
questionnaire
Annually
DAHRM
45
S/N
Indicator and
Indicator
Description
Baseline Indicator Target Value Data Collection and Methods of Analysis
Frequency
of Reporting
Responsibili
ty for Data
Collection
and Analysis Date Value YR1 YR2 YR3 YR4 YR5
Data
source
Data
Collection
Instrument
and Methods
Frequency
of Data
Collection
Means of
Verification
4. Corruption
allegation
incidences
rate.
This indicator
will be
calculated as
the no. of
corruption
allegation
cases reported
over the total
no. of staff
2015-16
0.004
0.004
0.003
0.002
0.001
0
NAOT
administra
tive
records
Documentary
review
Semi-
annually and
Annually
Data from
personal file
Semi-
annually and
Annually
DAHRM
5. Perception of
public on the
level of
corruption at
NAOT
This indicator
will be
calculated as a
percentage of
positive
responses on
the level of
corruption at
NAOT over the
total No. of
Respondents
2015-16
63
63
54
42
33
20
General
Public,
MDAs,
LGAs,
Public
Authorities
Questionnaire
& Interview
Annually
Raw data
from
questionnaire
and interview
records
Annually
DAHRM
6. Percentage of 2015-16
46
S/N
Indicator and
Indicator
Description
Baseline Indicator Target Value Data Collection and Methods of Analysis
Frequency
of Reporting
Responsibili
ty for Data
Collection
and Analysis Date Value YR1 YR2 YR3 YR4 YR5
Data
source
Data
Collection
Instrument
and Methods
Frequency
of Data
Collection
Means of
Verification
CAGs audit
recommendati
ons
implemented
by auditees
This indicator
will be
calculated by
the % of audit
recommendati
ons
implemented
over the total
no. of
recommendati
ons issued
yearly
14 14 40 65 75 80 General
Public,
MDAs,
LGAs,
Public
Authorities
Questionnaire
& Interview
Annually Raw data
from
documentary
review (Audit
recommendat
ions data
base, MLs,
Audit queries
and General
reports )
Annually TSSU
7. Perception of
stakeholders
on the quality
of audit
services
rendered
This indicator
will be
calculated as
the % of
stakeholders
who are
satisfied with
2015-16
88
88
91
93
95
96
General
Public,
MDAs,
LGAs,
Public
Authorities
Questionnaire
, independent
study
& Interview
Annually
Study reports
Annually
DPME
47
S/N
Indicator and
Indicator
Description
Baseline Indicator Target Value Data Collection and Methods of Analysis
Frequency
of Reporting
Responsibili
ty for Data
Collection
and Analysis Date Value YR1 YR2 YR3 YR4 YR5
Data
source
Data
Collection
Instrument
and Methods
Frequency
of Data
Collection
Means of
Verification
quality of
audit service
rendered over
the total no.
of respondents
8. Percentage of
unqualified
opinion
This indicator
will be
calculated as
the % of
unqualified
opinion
2015-16
86
86
89
91
93
95
CAG report
Documentary
review
Annually
CAG Report
Annually
TSSU
9. Stakeholder’s
perception on
independence
of CAG
This indicator
will be
calculated as
the % of
stakeholders
satisfied with
the level of
CAG
independence
over the total
no. of
respondents.
2015-16
10
10
30
40
50
60
Stakeholde
rs
perception
survey
Questionnaire
, Interviews
and study
report
After two
years
Independent
study report
After two
years
DPME
48
S/N
Indicator and
Indicator
Description
Baseline Indicator Target Value Data Collection and Methods of Analysis
Frequency
of Reporting
Responsibili
ty for Data
Collection
and Analysis Date Value YR1 YR2 YR3 YR4 YR5
Data
source
Data
Collection
Instrument
and Methods
Frequency
of Data
Collection
Means of
Verification
10. Level of NAOT
elevation to
ICBF Model
This indicator
will be
measured
through
AFROSAI-E
Peer review
assessment
2015-16
Level
III
Level
III
Level
III
Level
IV
Level
IV
AFROSAI-E
Peer
Review
Assessment
Review
Report
Documentary
review and
interview
After three
years
AFROSAI-E
Peer Review
Reports
After three
years
TSSU
11. Level of
compliance
with ISSAIs 10
Mexico
Declaration
This indicator
will be
measured
through NAOT
independent
quality
assurance
review and
assessment of
NAOTs‟
independence
respectively
2015-16
Independe
nt study
Documentary
Review
Annually
Independent
study and
documentary
review
Annually
LSU
49
S/N
Indicator and
Indicator
Description
Baseline Indicator Target Value Data Collection and Methods of Analysis
Frequency
of Reporting
Responsibili
ty for Data
Collection
and Analysis Date Value YR1 YR2 YR3 YR4 YR5
Data
source
Data
Collection
Instrument
and Methods
Frequency
of Data
Collection
Means of
Verification
12. Staff turnover
rate
This will be
measured by
the no. of
staff resigned
over total
number of
existing staff
2015-16
3
3
2.2
1.7
1.5
1
Staff
personal
files
Documentary
review
Annually
Data from
staff personal
files
Annually
DAHRM
13. Percentage of
staff
accommodate
in NAOT own
and rented
buildings
This will be
measured by
calculating the
no of staff
accommodate
in NAOT
buildings over
total number
of staff
2015-16
38
38
55
75
85
100
Posting list
and Office
buildings
files
Documentary
review
Annually
Data from
posting list
and Office
files
Annually
DAHRM
14. Percentage of
staff provided
with working
tools
This will be
2015-16
80
80
88
92
94
96
ICT Unit
files
Documentary
review
Annually
Physical
counting
Annually
ICT
50
S/N
Indicator and
Indicator
Description
Baseline Indicator Target Value Data Collection and Methods of Analysis
Frequency
of Reporting
Responsibili
ty for Data
Collection
and Analysis Date Value YR1 YR2 YR3 YR4 YR5
Data
source
Data
Collection
Instrument
and Methods
Frequency
of Data
Collection
Means of
Verification
estimated by
calculating
percentage of
staff with
working tools
against total
no. of staff
15. Level of staff
compliance
with
communicatio
n policy and
strategy
This will be
estimated by
calculating the
% staff
complying to
Communicatio
n Policy
&Strategy
against total
no of staff
2015-16
25
25
55
70
85
100
NAOT
administra
tive
records
Documentary
review
Annually
Data from
personal file
Annually
GCU
16. Employee
satisfaction
level
This indicator
will be
measured by
calculating the
% of staff
2015-16
xxx
xxx
40
50
55
65
Survey
report
Questionnaire
, interview
and
documentary
review
After 2 years
Survey
report
After 2 years
DPME
51
S/N
Indicator and
Indicator
Description
Baseline Indicator Target Value Data Collection and Methods of Analysis
Frequency
of Reporting
Responsibili
ty for Data
Collection
and Analysis Date Value YR1 YR2 YR3 YR4 YR5
Data
source
Data
Collection
Instrument
and Methods
Frequency
of Data
Collection
Means of
Verification
satisfied over
the total
number of the
staff
17. Level of
stakeholder’s
awareness of
NAOT service
delivery
This will be
measured by
calculating %
of the total
number of
respondents
aware of NAOT
activities
against the
total
respondents
2015-16
65
65
75
75
85
90
General
public,
Parliament
and Media
Survey study
Annually
Study report
Annually
GCU
18. Percentage
use of
Management
Information
Systems
generated
reports for
decision
making.
Calculated as
2015-16
5
5
30
45
65
75
MIS report
Documentary
review
Annually
MIS report
Annually
DAHRM
52
S/N
Indicator and
Indicator
Description
Baseline Indicator Target Value Data Collection and Methods of Analysis
Frequency
of Reporting
Responsibili
ty for Data
Collection
and Analysis Date Value YR1 YR2 YR3 YR4 YR5
Data
source
Data
Collection
Instrument
and Methods
Frequency
of Data
Collection
Means of
Verification
a % of MIS
report used for
decision
making
19. Level of
accessibility
of Citizen
report
This indicator
will be
calculated by
number of
reports issued
to the total
number of
reports
required to be
issued
2015-16
7500
7500
12,5
00
17,50
0
22,50
0
25,
000
Performan
ce report
Documentary
review
Annually
Performance
reports
Annually
GCU
53
4.7.2 Planned Reviews
NAOT plans to carry out a total of eight (8) formal reviews during the Strategic Plan
Cycle that is four (4) midyear reviews and four (4) annual reviews. The reviews will
be tracking progress on implementation of the milestones and targets on a semi-
annual and annual basis. A total of thirty seven targets will be tracked during the
period of five years.
During the second year of the Strategic Plan (2017/18), one annual review will be
conducted in June 2018. The review will focus on determining whether the planned
activities are moving towards achieving the annual targets and will find out whether
they are on track, off track, unknown or at risk. The reviews will be based on a total
of thirty seven planned targets. In addition, the reviews will track any changes in
terms of outputs realized over the period as well as assessing issues, challenges and
lessons learnt over the years and to what extent the outputs delivered are
contributing towards achievement of the objectives. The review findings will be
used to adjust implementation strategies whenever necessary. The respective Heads
of Divisions and units will take lead in the review process.
During the third year (2018/19), fourth year (2019/20) and fifth year (2020/21) six
more reviews will be undertaken i.e. two reviews per year. Like in the first year of
the plan, the reviews in these years will also focus on performance against planned
targets. Whereas during the second year, a total of ten milestones will be assessed;
a total of 12 milestones will be due for assessment during the third year (2018/19).
In addition, the reviews to be conducted during the fifth year will focus on
determining whether the planned outputs over the five year period have been
achieved against the indicators, and if not what could have been the reasons for the
under achievement. All the five years‟ outputs and milestones will be reviewed. The
review will also assess as the extent to which the achieved targets have contributed
towards achievement of the five years‟ outcomes as well as issues, challenges and
lessons learnt over the five years period. The Controller and Auditor General and
Heads of Divisions/Units will take the leading role in the review process on the
completion of the Strategic Plan cycle.
54
The specific planned reviews, milestones, timeframes and the responsible
Divisions/Units are detailed below:
Table 4.3: Planned Reviews Matrix
Years Planned
Reviews
Milestones Timeframe Responsible Person
2017-18 Two Reviews
per year –
(Midyear and
Annual
reviews)
500 NAOT staff trained on HIV
and AIDS
Jan 2017to July
2018
DAHRM
100 NAO staff trained on Ethics
and National Anti-corruption
strategy
Jan.2018 to
June 2018
DAHRM
Study on various laws that
impede CAG‟s independence
conducted
Dec. 2018 HEAD LEGAL UNIT
Audit finalized in 87 MDAs March. 2018 DAG(CG)
Financial Statements for 181
LGAs examined
March 2018 DAG(LGA)
Competence framework model
for Auditors developed
April. 2018 DAHRM
Communication Strategy
Operationalized and reviewed
Dec. 2017 Head GCU
Communication Policy reviewed Dec 2017 Head GCU
400 NAOT staff trained in various
fields
June 2017 DAHRM
NAOT Annual Financial
Statements in place
September
2017
CA
2018-19 Two reviews
per year
(Midyear and
Annual
review)
207 Financial Audits for LGAs and
RAS conducted
March 2018 DAG(LGA)
87 Financial audits for central
government conducted
March 2018 DAG (CG)
70 Financial audits for donor
funded projects conducted
March 2018 DAG (CG)
166 Financial audit for public
authorities conducted
March 2018 DAG(PA)
7 financial audit for treasury and
TRA conducted
March 2018 DAG(NA)
Quality review of 413 financial
audit reports conducted
March 2018 TSSU
2 forensic audit reports in place June 2018 DAG (PSA)
5 performance audit reports in
place
June 2018 DAG (PSA)
12 Motor vehicles in place June 2018 DAHRM
4 internal audit reports prepared June 2018 CIA
55
Years Planned
Reviews
Milestones Timeframe Responsible Person
400 NAOT staff trained in various
fields
June 2018 DAHRM
2019-20 Two reviews
per year
(Midyear and
Annual
review)
Self-assessment study in place Oct. 2018 DPU
Service delivery survey
conducted
Oct. 2018 DPU
5 CAG annual audit general
reports prepared
June, 2019 TSSU
2 Office buildings in place June, 2019 DAHRM
Identification of construction
contractors for the training
centre
June 2019 DAHRM
400 NAOT staff trained in various
fields
June 2019 DAHRM
4 internal audit reports prepared June 2019 CIA
6 local accountability forum
conducted
June 2019 TSSU
4 forensic audit reports in place June 2019 AAG-Forensic
Quality review of 826 financial
audit reports conducted
June 2019 TSSU
5 performance audit reports in
place
June 2019 DAG (PSA)
2020-21 Two reviews
per year
(Midyear and
Annual
review)
8 local accountability forum
conducted
June 2021 TSSU
4 new Office buildings in place June 2021 DAHRM
Quality review of 1239 financial
audit reports conducted
June 2020 TSSU
6 forensic audit reports in place June 2020 DAG (PSA)
Self-assessment study in place June 2021 DPME
Service delivery survey
conducted
June 2021 DPME
4.7.3 Evaluation Plan
This Evaluation Plan consists of the evaluation studies to be conducted during the
Strategic Planning Cycle, description of each study, the evaluation questions,
methodology, timeframe and the responsible Division/Unit. NAOT intends to conduct
eight evaluation studies over the period of three years with a total of fifty three
evaluation questions. The evaluation studies intend to obtain evidence as to
whether the interventions and outputs have led to the achievement of the outcomes
as envisioned in the strategic plan outputs.
56
The Evaluation Plan matrix is detailed in the next page.
57
Table 4.4 Evaluation Plan Matrix
S/N Evaluation
Study
Description Evaluation Study
Questions
Methodology Timeframe Responsible
Person
1. Baseline study This study will collect
baseline data for the 20
indicators
Perception of NAOT
employees on PLWHA
(discrimination and stigma)
and support services
.
What is HIV and AIDS
incidence rate?
What is the percentage of
employees undertaking VCT
for HIV and AIDS?
What is perception of NAOT
employees on PLWHA
(Discrimination and stigma
and support services)?
What is corruption
incidences rate?
What has been the
perception of public on the
level of corruption at NAOT?
What is the percentage of CAGs
audit recommendations
implemented by audited
entities?
What is the perception of
stakeholders on the quality
of audit services?
What is the percentage of
unqualified opinion?
Surveys Jan. 2019 DPME
58
S/N Evaluation
Study
Description Evaluation Study
Questions
Methodology Timeframe Responsible
Person
What is the value added
services and other
mandatory functions?
What is the stakeholder‟s
perception on the
independence of CAG?
Has NAOT been elevated
from level III to AFROSAI-E
level IV?
What is the level of
compliance with ISSAIs 10
Mexico Declaration
What is the number of
competent staff employed?
What is the percentage of
auditors accommodated in
NAOT own buildings?
What is the level of
stakeholder‟s awareness of
NAOT service delivery?
What is the NAOT staff
turnover rate?
59
S/N Evaluation
Study
Description Evaluation Study
Questions
Methodology Timeframe Responsible
Person
What is the percentage of
staff provided with working
tools?
What is the level of
stakeholder‟s awareness of
NAOT service delivery?
What is the percentage use
of Management Information
Systems generated reports
for decision making?
What is the number of
workshops and media
programs for CSOs and study
tours of POCs members?
What is the number of
citizen reports and CAG‟s
Annual General Report?
What is the level of
accessibility of the Citizen
report?
2. A study on the
level of
competency of
auditors
The study will gather
information on the strengths
and gaps in terms of
knowledge, skills and
behaviour of external
auditors
What are the expected
competences for external
auditors at the international
level?
What is the competence
Surveys March 2020 DAHRM
60
S/N Evaluation
Study
Description Evaluation Study
Questions
Methodology Timeframe Responsible
Person
level of external auditors at
NAOT?
What are the strengths and
gaps?
What are the required
competence levels at
developmental and mastery
levels?
3. Study on various
laws that impede
CAGs
independence
This study will collect and
evaluate all laws that
impede the CAGs autonomy
from performing his
statutory duties
What are the issues that
constitute CAGs
independence?
What laws impede CAGs
independence?
What are the
recommendations to address
the situation?
What is the perception of
staff on the incentives and
packages?
Documentary
Reviews
March 2020 H/LEGAL UNIT
4. Training needs
assessment
This study will assess the
training needs for NAOT
staff
What qualifications are
required for each cadre?
What are the current
training programs offered?
Are the training programs
offered relevant,
satisfactory and sufficient?
Documentary
Reviews,
Interviews and
Questionnaires
November
2017
DAHRM
61
S/N Evaluation
Study
Description Evaluation Study
Questions
Methodology Timeframe Responsible
Person
What are the identified gaps
between training and staff
responsibilities?
Are training needs raised
from operational level to
managerial level?
Does NAOT have effective
training program and
implement accordingly?
Is there transparency in
implementation of TNA?
Is there transparency in
terms of trainings with
regards to mode of
application, procedures and
programs involved with
NAOT staff?
5. Effectiveness of
Quality Control and
Assurance
The study will assess the
effectiveness of Quality
Control and Assurance
measures in the
management of the NAOT‟s
functions
What are the internal
stakeholders‟ perception on
the QC and QA?
What are the external
stakeholder‟s perception on
the QC and QA?
Are the divisions and units
activities adhering to the
required standards?
Compliance
Inspections,
Interviews and
Questionnaires
February 2018 AAG-TSSU
62
S/N Evaluation
Study
Description Evaluation Study
Questions
Methodology Timeframe Responsible
Person
Are the divisions and units
roles and functions relevant
to the current
circumstances?
Is the quality improving?
What are the
recommendations?
What are the standards and
criteria for achieving quality
control and assurance?
Are the set standards and
criteria known and
understandable to all staff?
6. Study on
effectiveness of
implementation of
NAOT Strategic
Plan
This study intends to
measure the level of
achievement of expected
outcomes/objectives/results
as stipulated in NAOT
Strategic Plan quantitatively
and qualitatively
Is there a reduction in HIV
and AIDS prevalence and
incidence rate?
Are the HIV and AIDS
supportive services
improving?
How effective is the
implementation of NACSAP II
at NAOT?
Are the measures taken to
enhance CAGs autonomy
This study will
be done through
surveys
December
2019
DPME
63
S/N Evaluation
Study
Description Evaluation Study
Questions
Methodology Timeframe Responsible
Person
effective?
Are the external audit
services improving?
Are the measures taken to
enhance NAOTs capacity to
carryout operations
effective?
Is the working environment
conducive and improving?
Are staffs satisfied with
internal communication?
Are external stakeholders
satisfied with the level of
quality of information and
transparency?
Is NAOT performance
improving?
7. Service Delivery
Survey
The study will assess the
level of external
stakeholders satisfaction
with the quality of services
offered
What are the external
stakeholders perceptions on
the quality of services
offered?
Are the service delivery
strategies effective?
Are the mechanisms used to
This study will
be done through
surveys
December
2019
DPME
64
S/N Evaluation
Study
Description Evaluation Study
Questions
Methodology Timeframe Responsible
Person
engage NAOT stakeholders
effective?
What are the gaps in
engaging stakeholders in
service delivery?
Is the quality of services
improving?
What are the areas for
improvement?
Is communication to
stakeholders done in time on
changes, updating?
8. Self-assessment
study
The study will assess
organization activities and
results referenced against
best practices in other SAIs
How is the capacity of
leadership and top
management?
What is the management
style?
How is the quality of
organizational policies and
strategies?
How are organizational
resources managed?
Are the staffs satisfied with
the HR practices?
This study will
be done through
surveys
December
2020
DPME
65
S/N Evaluation
Study
Description Evaluation Study
Questions
Methodology Timeframe Responsible
Person
Do employees understand
their duties and
responsibilities?
Do employees abide to the
rules and regulations?
Are the business processes
effective?
Is the mechanism for
engaging NAOT stakeholders
effective?
What are the areas for
improvement?
Are there carrier succession
plans and job rotation in
NAOT for its staff?
Does NAOT implement OPRAS
timely and effectively?
66
4.8 Reporting Plan
This sub-section details the Reporting Plan which contains both the internal and
external reporting plans. The reporting plan is in accordance with the Tanzanian
Public Sector statutory requirements of the Medium Term Strategic Planning,
Budgeting, Monitoring and Evaluation Manual; INTOSAI, AFROSAI- E and NBAA
requirements or as may be required from time to time.
4.8.1 Internal Reporting Plan
This plan will involve preparation of various performance reports by each Division,
Unit and Section/Zone under NAOT. These reports will be prepared on weekly,
monthly, quarterly, semi-annually as well as on annual basis or on demand basis as
may be required from time to time. The Reporting Plan is detailed below:
Table 4.5: Internal Reporting Plan Matrix
S/N Type of Report Internal Recipient Frequency Responsible
Person
1. Sections/Zones
Progress Reports
DAGs Weekly AAGs
2. Divisions and Units
Progress Reports
CAG/AO Weekly/
Monthly/Quarterly/
Semi -annually
/Annually
Heads of
Divisions and
Units
3. Quality Review and
Assurance Reports
DAG Annually AAGs
4. Quality Review and
Assurance Report
CAG Annually HTSSU
5. Designated
Committees Reports
(recruitment
committee, budget
committee etc.)
CAG/AO Weekly/Quarterly/
Semi -annually/
Annually
Committees
Chairpersons
6. Tender Board
Reports
AO Monthly Secretary of
Tender Board
4.8.2 External Reporting Plan
This plan will involve preparation of five types of reports namely physical
performance reports, financial performance reports, project reports, Annual Audit
reports and five years outcome performance report. The reports will be submitted
to various external stakeholders including President‟s Office – State House, The
Prime Minister‟s Office, Ministry of Finance and Planning, The Parliament,
Development Partners, PPRA and the General Public. The reports will be prepared
67
on quarterly, semi – annually and annually or on demand basis from time to time.
The reporting plan will be in accordance with the Tanzanian Public sector statutory
requirements of the Medium Term Strategic Planning, Budgeting, Monitoring and
Evaluation Manual, or INTOSAI, AFROSAI-E and NBAA requirements as may be
required from time to time.
Table 4.6: External Reporting Plan Matrix
S/N Type of Report External Recipient Frequency Responsible
Person
1. Procurement
Report
PPRA Monthly CAG
2. HR Development
Report
Public Service
Commission/POPSM
Quarterly CAG
3. Project Reports Development
Partners/MoFP
Quarterly DPME
4. Performance
Reports
PMO /MoFP/
Development Partners
Quarterly DPME
5. Mid-Year Review
Report
MoFP Semi Annually DPME
6. Annual Report MoFP Annually DPME
7. Annual
Performance
Report
PO-SH/PMO/MoFP Annually CAG
8. Final Financial
Statements
NAOT External Auditor Annually Accounting
Officer
9. CAG Annual Audit
General Report
President/Parliament Annually CAG
10. 5 Years Outcome
Report
PO-SH/PMO/MoFP 5 Year Once CAG
4.9 Relationship between Results Framework, Results Chain, M&E and Reporting
Arrangements
4.9.1 Level 1-Inputs
The first level of the Results Chain tracks the allocation and use of resources on
various planned activities. Resources availability will be reviewed on weekly,
fortnightly or monthly basis and will be reported on respective implementation
reports. At this level, inputs indicators will focus on the number and quality of
human resources available for various tasks, amount of time dedicated to tasks by
staff and information flow between various levels. Indicators will also focus on the
time spent in resolving problems, quality and timeliness of decisions, staff
68
timeliness as well as predictability of resource flows and the alignment of resources
flow to the activities and outputs.
4.9.2 Level 2 - Activities
The second level of the Results Chain focuses on realization of planned activities in
the MTEF and linkage between activities and targets. At this level, indicators will
focus on processes, activities Programming and timeliness of implementation.
Activities will be reviewed on weekly, fortnightly or monthly basis and will be
reported on respective implementation reports. The reports will focus on quality
and timeliness of the activities implemented and will suggest corrective measures if
activities are not being delivered on time, to the expected quality and not
effectively contributing towards the expected set targets.
4.9.3 Level 3 - Outputs
The third level of the Results Chain tracks the realization of the outputs that NAOT
produces and which are attributed solely to NAOT. The outputs at this level will be
measured by output indicators. Data collection, analysis and review of the outputs,
and output indicators will be done quarterly and reported in quarterly reports. The
reports will focus on how the outputs produced are contributing to the outcomes,
and will recommend corrective action if the outputs are not being delivered on
time, to the expected quality and are not contributing to planned outcomes.
4.9.4 Level 4 - Outcomes
The fourth level of the Results Chain tracks the realization of the planned outcomes
specified for each objective, though achievement of these outcomes may not be
attributed to NAOT alone as there will be several players contributing to these
outcomes. These planned outcomes will be measured through outcome indicators
whose data collection and analysis could be done annually. Indicators at this level
are reported through the annual reports or the five years outcome report. The
annual reports and the five years outcome report will be based on specific
analytical/ evidence based studies using NAOT data, information and reports. The
outcome report will focus on benefits delivered /value added to NAOT staffs and
other stakeholders.
69
Annex 1: Strategic Plan Matrix
Strategic
Objectives
Strategies
Targets
Indicators
Responsible
Division/Unit/
Section
Source of
funding
A: HIV and AIDS
Infections
Reduced and
Supportive
Services
Improved
Strengthening preventive services
5 HIV and AIDS awareness
Programmes prepared and
implemented by June, 2021
Reduction in HIV and AIDS
incidence rate
I. Reduction in HIV and
AIDS incidence rate;
II. Percentage of NAOT
employees
undertaking VCT for
HIV and AIDS and
supported;
III. Perception of NAOT
employees on PLWHA
(discrimination and
stigma) and support
services.
DAHRM GoT
Mobilizing resources for supporting
services to staff living with HIV and
AIDS; and
Support services provided
to all PLWHA by June 2021
DAHRM GoT
Strengthening Monitoring and
Evaluation of HIV and AIDS
initiatives.
Preventive gears provided
to NAOT staff by June, 2021
DAHRM GoT
HIV and AIDS awareness
Programmes monitored and
evaluated annually by June
2021
DAHRM GoT
B:
Implementation
of the National
Anti-corruption
Strategy
Enhanced and
Corruption
Incidences
Reduced
Strengthen implementation and
monitoring of institutional anti-
Corruption strategy and action
plan
Institutional anti-corruption
strategy reviewed,
implemented, monitored
and report in place by
June, 2021
I. Reduction in
Corruption incidences
rate
II. Public perception on
NAOT as a zero
corruption tolerant
institution
LSU GoT
Strengthen Ethics Committee
within the Office.
Ethics awareness creation
Programmes developed and
implemented by June, 2021
LSU GoT
Ethics Committees
quarterly meetings
facilitated by June 2021
LSU GoT
1 study on the perception
of the public on the level of
LSU GoT
70
Strategic
Objectives
Strategies
Targets
Indicators
Responsible
Division/Unit/
Section
Source of
funding
corruption at NAOT
conducted by June, 2021
C: Public Audit
Services
Improved
Strengthen the capacity to Audit
Public Sector
905 financial audits for
LGAs conducted by June
2021
I. Percentage of CAGs‟
audit
recommendations
implemented by
auditees
II. Perception of
stakeholders on the
quality of audit
services rendered
III. Percentage of
unqualified opinion
LGD GoT
Strengthen Quality Control and
Quality Assurance of the audit
process
130 financial audits for RAS
conducted by June 2021
LGD GoT
Strengthen synergies with National
and International stakeholders
270 financial audits for
ministerial accounts
conducted by June 2021
CGD GoT
Strengthen monitoring and
evaluation of the planned
activities
165 Financial Audits of
Agencies Accounts
conducted by June 2021
CGD GoT
Strengthen audit team
management and skills by June
2021.
170 Financial Audits of
Embassies and EAC
Accounts by June 2021
CGD GoT
799 Financial Audits of
Donors Funded Projects
Accounts conducted by
June 2021
LGD and CGD GoT/DPs
960 Public Authority
financial audits conducted
by June 2021
PAD GoT
35,000 Pension files pre-
audited, approved and
submitted to Treasury for
payment by June 2021
NAD GoT
71
Strategic
Objectives
Strategies
Targets
Indicators
Responsible
Division/Unit/
Section
Source of
funding
15 Pension pre-audit studies
conducted and report in
place by June 2021
NAD GoT/DPs
45 Financial audits for
Treasury by June 2021
NAD GoT
10 Financial audits for TRA
by June 2021
NAD GoT
50 Performance audits by
June 2021
P&SAD GoT
10 Real Time audits
conducted in the
construction sector in MDAs
and reports in place by
June 2021
TSSU/P&SAD GoT/DPs
15 Extractive Industries
audits conducted by June
2021
PAD GoT
35 Forensic and specialized
audits conducted and
reports in place by June,
2021
Forensic Audit
Unit
GoT
125 Special audits
conducted and reports
timely submitted to
respective authorities by
June 2021
LGAs
CGD
PAD
NAD
P&SAD
GoT/DPs
72
Strategic
Objectives
Strategies
Targets
Indicators
Responsible
Division/Unit/
Section
Source of
funding
37 UN and International
assembly audits conducted
and submitted to UNBoA by
June 2018
NAD UN/Other
organisation
Competency Framework
Model for Auditors
developed, and
implemented by June, 2021
DAHRM and
TSSU
GoT/DPs
Guidelines for conducting
Forensic audits developed
and implemented by June
2021
Forensic Audit
Unit
GoT/DPs
Guidelines for conducting
performance audits on PPP,
Public Debt, Extractive
Industries and Construction
Project developed and
implemented by June, 2021
P&SAD
PAD
NAD
GoT/DPs
25 CAGs Annual General
Audits Reports prepared
and reviewed by June, 2021
TSSU
GoT
5 Quality Assurance reports
prepared by June, 2021
QA Unit GoT
Quality Assurance manual
and guidelines developed
and operationalized by
June, 2021
QA Unit GoT/DPs
Quality Assurance capacity
building strategy developed
and implemented by June,
QA Unit GoT/DPs
73
Strategic
Objectives
Strategies
Targets
Indicators
Responsible
Division/Unit/
Section
Source of
funding
2021
5 researches on the audit
and methodologies
conducted and reports in
place by June 2021
PMDE and TSSU GoT/DPs
2 Researches on the costing
of audit activities and
manual and guidelines in
place by June, 2021
PMDE/TSSU GoT/DPs
5 consultancies conducted
and reports in place by
June 2021
PMDE/TSSU GoT/DPs
2 Service Delivery Surveys
conducted and reports
submitted by June,2021
TSSU GoT
1 Institutional Self-
Assessment conducted by
June, 2021
DAHRM GoT
Client Service Charter
reviewed and
operationalized by June,
2021
DAHRM GoT
10 IT audit conducted and
timely submitted by June
2021
TSSU GoT
IT audit manual and
guidelines developed and
implemented by June 2021
TSSU GoT/DPs
74
Strategic
Objectives
Strategies
Targets
Indicators
Responsible
Division/Unit/
Section
Source of
funding
5 Teammate modules
operationalized by June,
2021
TSSU GoT/DPs
A review of value benefits
of the CAG‟s audits
conducted by June, 2021
TSSU and DPME GoT/DPs
Training Center for Auditors
constructed by June, 2021
DAHRM GoT/DPs
Establishment of Auditors
Training Center by June,
2021
DAHRM
Professional development
and training in relevant
audit disciplines conducted
by June, 2021
DAHRM GoT/DPs
D: NAOT
Independence
enhanced
Review and propose
amendments of all conflicting
laws that impede CAG
independence
Assess relevant laws in view of
the standards set by the
International Organization of
Supreme Audit Institutions
(INTOSAI) and UN Declarations
NAOT existing organization
structure reviewed and
operationalized by June
2021
i. Stakeholders‟
perception on CAG
independence
ii. NAOT elevation to ICBF
model
iii. Level of compliance
with ISSAIs 10 Mexico
declaration
DAHRM GoT
NAOT resource mobilization
strategy, developed,
implemented and
monitored by June 2021
DPME GoT/DPs
All provision in laws that
impede CAGs‟
independence reviewed by
June, 2021
LSU GoT/DPs
Number of Auditors residing
in auditees‟ buildings
reduced by 80%
DAHRM GoT/DPs
75
Strategic
Objectives
Strategies
Targets
Indicators
Responsible
Division/Unit/
Section
Source of
funding
5 NAOT plans and budget
prepared and implemented
by June, 2021
DPME GoT
Audit Revenue Fund
operationalized by June,
2021
Finance
Department
GoT
E: Human
resources
management
Capacity and
Supportive
Services
enhanced.
Strengthen Human Resource
Management Training and Training
Program
150 qualified and
competent staff employed
by June, 2021
i. Number of competent
staff employed
ii. Stakeholders‟
perception on the
quality of services
rendered
iii. Staff turnover rate
DAHRM GoT
Enhance capacity to NAOT on
various area
HR Management plan
prepared and implemented
by June, 2021
DAHRM GoT
Enhance Public Private Partnership
(PPP) on the provision of corporate
services
26 Non – core services
outsourced and monitored
by June, 2021
DAHRM GoT
Strengthen Strategic Plan
monitoring, evaluation and
reporting framework
Accounting Operational
Manual reviewed by June
2021
DAHRM GoT
Enhance ICT infrastructures
Strengthen working tools
(guidelines, manuals and policies)
Internal Audit manual
developed and
operationalized by June,
2021
Finance &
Accounts
Department
GoT
Monitoring and Evaluation
Manual operationalized by
June, 2021
IA Unit GoT
76
Strategic
Objectives
Strategies
Targets
Indicators
Responsible
Division/Unit/
Section
Source of
funding
Medium term training and
development plan reviewed
by 2021
DPME GoT/DPs
Risk management policy
reviewed by June 2021
DAHRM GoT/DPs
Strategic plan reviewed by
June 2021
Risk
Management
Unit
GoT
Retention strategy
prepared and implemented
by June, 2021
DPME GoT
F: Working
environment
Improved
Strengthen capacity to mobilize
resources for creating conducive
working environment
10 Office buildings
constructed and furnished
in Kagera, Rukwa, Mara,
Iringa, Mtwara, Coast,
Njombe, Tanga, Katavi and
Mwanza regions by June
2021
(i) Percentage of staff
provided with
working tools
(ii) Employee
satisfaction level
DAHRM GoT/DPs
Strengthen ICT infrastructures and
system
5 regional Offices retooled
in Dodoma, Arusha, Mbeya,
Mwanza and Geita by June
2021
DAHRM GoT/DPs
6 Office buildings renovated
by June, 2021
DAHRM GoT
60 Motor vehicles acquired
and maintained by June,
2021
DAHRM GoT/DPs
600 laptop and other ICT
working tools acquired and
IT Unit GoT/DPs
77
Strategic
Objectives
Strategies
Targets
Indicators
Responsible
Division/Unit/
Section
Source of
funding
maintained by June, 2021
ICT infrastructure improved
by June, 2021
IT Unit GoT/DPs
G:
Communication
and
Stakeholders
involvement
improved
Enhance and improve information
and communication systems
Communication strategy
operationalized and
reviewed by June 2021
(i) Level of staff
compliance with
communication policy
and strategy.
(ii) Level of stakeholder‟s
awareness of NAOT
services delivery
(iii) Percentage use of
Management
Information Systems
generated reports for
decision making.
(iv) 10 citizens‟ reports
and 25 CAG‟s Annual
General reports
TSSU/GCU GoT/DPs
Improve and operationalize
communication strategy
Communication Policy
reviewed by June 2021
TSSU/GCU GoT/DPs
Improve internal communication 9 Regional Offices
connected with WAN by
June 2021
ICT GoT/DPs
Strengthen the use of ICT Educative Programmes
delivered to Media, CSOs
and Citizens by June 2021
GCU GoT/DPs
10 Citizens reports and 25
CAG‟s annual reports to
stakeholders published and
disseminated by 2021
GCU GoT/DPs
Website and Intranet
updated and maintained by
June 2021
ICT GoT
10 Joint forum with
prosecuting and
investigating agencies
enhanced by June 2021
LSU GoT/DPs
78
Strategic
Objectives
Strategies
Targets
Indicators
Responsible
Division/Unit/
Section
Source of
funding
15 Local Accountability
forums for Parliamentary
oversight committees and
other stakeholders
conducted by June 2021
PCU GoT/DPs
45 International forum
organized by INTOSAI,
AFROSAI, AFROSAI-E, WGEA
and other international
professional bodies
attended by June 2021
TSSU
GoT/DPs